Title 26
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Title 26
Title 26
LIMITATIONS
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Title 26
13
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Limitations on assessment and collection
Collection after assessment
Suspension of running of period of limitation
Cross references
Limitations on credit or refund
Limitations in case of petition to Tax Court
Time return deemed filed and tax considered paid
Credits or refunds after period of limitation
Cross references
Mitigation of effect of limitation in case of related taxes under different chapters
Periods of limitation on criminal prosecutions
Periods of limitation on suits
Cross references