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Limitations periods, interest on underpayments and overpayments, and mitigation
" ... is devoted, in part, to the statutes of limitations on assessment and collection. While the rules of general application are found in [sections] 6501(a) and 6502, there are myriad special rules in [section] 6501 and other Code sections. The complementary statutes of limitations on credits and refunds are also explained. Most of these statutes are found in [section] 6511. They prescribe the various deadlines for filing claims as well as the limitations on the amount of credit or refund allowable."
- "" ... is devoted, in part, to the statutes of limitations on assessment and collection. While the rules of general application are found in [sections] 6501(a) and 6502, there are myriad special rules in [section] 6501 and other Code sections. The complementary statutes of limitations on credits and refunds are also explained. Most of these statutes are found in [section] 6511. They prescribe the various deadlines for filing claims as well as the limitations on the amount of credit or refund allowable.""@en
- ""... is devoted, in part, to the statutes of limitations on assessment and collection. While the rules of general application are found in [sections] 6501(a) and 6502, there are myriad special rules in [section] 6501 and other Code sections. The complementary statutes of limitations on credits and refunds are also explained. Most of these statutes are found in [section] 6511. They prescribe the various deadlines for filing claims as well as the limitations on the amount of credit or refund allowable"--Portfolio description (p. iii)."
- ""... is devoted, in part, to the statutes of limitations on assessment and collection. While the rules of general application are found in [sections] 6501(a) and 6502, there are myriad special rules in [section] 6501 and other Code sections. The complementary statutes of limitations on credits and refunds are also explained. Most of these statutes are found in [section] 6511. They prescribe the various deadlines for filing claims as well as the limitations on the amount of credit or refund allowable.""@en
- "Limitations periods, interest on underpayments and overpayments, and mitigation"
- "Limitations periods, interest on underpayments and overpayments, and mitigation"@en