26 USC 6514 - Credits or refunds after period of limitation

U.S Code last checked for updates: Aug 23, 2025

§ 6514.

Credits or refunds after period of limitation

(a)

Credits or refunds after period of limitation

(1)

Expiration of period for filing claim

(2)

Disallowance of claim and expiration of period for filing suit

(3)

Recovery of erroneous refunds

(b)

Credit after period of limitation

(Aug. 16, 1954, ch. 736, 68A Stat. 812; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

cite as: 26 USC 6514