U.S Code last checked for updates: May 20, 2024
§ 4000.
Income taxes
(a)
Deferral of tax
(b)
Accrual of interest or penalty
(c)
Statute of limitations
(d)
Application limitation
(Oct. 17, 1940, ch. 888, title V, § 510, as added Pub. L. 108–189, § 1, Dec. 19, 2003, 117 Stat. 2858.)
cite as: 50 USC 4000