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Public Law 119-73 (01/23/2026)

Chapter 66 Limitations

Browse 4 subchapters and 0 sections in Chapter 66 Limitations of Title 26.

Browse subchapters

Subchapter A Limitations on Assessment and Collection
Subchapter B Limitations on Credit or Refund
Subchapter C Mitigation of Effect of Period of Limitations
Subchapter D Periods of Limitation in Judicial Proceedings

Previous chapter Chapter 65 ABATEMENTS, CREDITS, AND REFUNDS Next chapter Chapter 67 INTEREST

Legal citation 26 U.S.C. Chapter 66 Limitations

Web citation

US Code, Chapter 66 Limitations, Title 26, https://uscode.ecfr.io/title/26/subtitle/f/chapter/66. Public Law 119-73 (01/23/2026). Retrieved 2026-04-17 from https://uscode.ecfr.io/title/26/subtitle/f/chapter/66