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26 U.S.C. § 6361-6365
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Nearby current sections
- § 6343 — Authority to release levy and return property
- § 6344 — Cross references
- § 636 — Income tax treatment of mineral production payments
- § 6361 to 6365 — Repealed. Pub. L. 101–508, title XI, § 11801(a)(45), Nov. 5, 1990, 104 Stat. 1388–522]
- § 638 — Continental shelf areas
- § 64 — Ordinary income defined
- § 6401 — Amounts treated as overpayments
- § 6402 — Authority to make credits or refunds