Subchapter B—Limitations on Credit or Refund

Sec.

6511.     Limitations on credit or refund.

6512.     Limitations in case of petition to Tax Court.

6513.     Time return deemed filed and tax considered paid.

6514.     Credits or refunds after period of limitation.

6515.     Cross references.

Subchapter Referred to in Other Sections

     This subchapter is referred to in sections 905, 6230, 6422 of this title.