Source: http://uscode.house.gov/view.xhtml?req=(title:26%20section:6532%20edition:prelim)
Timestamp: 2018-12-11 00:42:40
Document Index: 582984692

Matched Legal Cases: ['§ 6532', '§6532', '§89', '§110', '§1906', '§6', '§11071', '§11071', '§11071']

[USC03] 26 USC 6532: Periods of limitation on suits
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26 USC 6532: Periods of limitation on suits Text contains those laws in effect on December 9, 2018
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 66-LIMITATIONSSubchapter D-Periods of Limitation in Judicial Proceedings
§6532. Periods of limitation on suits
(a) Suits by taxpayers for refund
(2) Extension of time
(3) Waiver of notice of disallowance
(4) Reconsideration after mailing of notice
(b) Suits by United States for recovery of erroneous refunds
(c) Suits by persons other than taxpayers
(2) Period when claim is filed
(Aug. 16, 1954, ch. 736, 68A Stat. 816 ; Pub. L. 85–866, title I, §89(b), Sept. 2, 1958, 72 Stat. 1665 ; Pub. L. 89–719, title I, §110(b), Nov. 2, 1966, 80 Stat. 1144 ; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834 ; Pub. L. 96–589, §6(d)(4), Dec. 24, 1980, 94 Stat. 3408 ; Pub. L. 115–97, title I, §11071(b), Dec. 22, 2017, 131 Stat. 2091 .)
2017-Subsec. (c)(1). Pub. L. 115–97, §11071(b)(1), substituted "2 years" for "9 months".
Subsec. (c)(2). Pub. L. 115–97, §11071(b)(2), substituted "2-year" for "9-month".
1966-Subsec. (c). Pub. L. 89–719 added subsec. (c).
1958-Subsec. (a)(1), (4). Pub. L. 85–866 inserted "certified mail or" before "registered mail" wherever appearing.
Amendment by Pub. L. 115–97 applicable to levies made after Dec. 22, 2017, and levies made on or before Dec. 22, 2017, if the 9-month period has not expired under section 6343(b) of this title (without regard to section 11071 of Pub. L. 115–97) as of such date, see section 11071(c) of Pub. L. 115–97, set out as a note under section 6343 of this title.