50 USC App 527: Limitations prescribed by internal revenue laws as affected by period of service
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50 USC App 527: Limitations prescribed by internal revenue laws as affected by period of service Text contains those laws in effect on January 23, 2000
From Title 50-AppendixSOLDIERS' AND SAILORS' CIVIL RELIEF ACT OF 1940ACT OCT. 17, 1940, CH. 888, 54 STAT. 1178ARTICLE II-GENERAL RELIEF

§527. Limitations prescribed by internal revenue laws as affected by period of service

Section 205 of this Act [section 525 of this Appendix] shall not apply with respect to any period of limitation prescribed by or under the internal revenue laws of the United States.

(Oct. 17, 1940, ch. 888, art. II, §207, as added Oct. 21, 1942, ch. 619, title V, §507(b)(2)(B), 56 Stat. 964 .)

References in Text

The internal revenue laws of the United States, referred to in text, are classified generally to Title 26, Internal Revenue Code.

Cross References

Income taxes, deferment of collection, see section 573 of this Appendix and note thereunder.