Notice: The uscode.house.gov website is currently operating in a temporary format. While the United States Code remains available from its authoritative source, some website features and functionality are temporarily unavailable.
The United States Code Online is current through Public Law 119-120 (October 7, 2026).
Search & Browse Currency and Updating Classification Tables Popular Name Tool Positive Law Codification Editorial Reclassification Downloads

CHAPTER 66⁠—LIMITATIONS — Front Matter

Chap.Sec.
A.Limitations on assessment and collection6501
B.Limitations on credit or refund6511
C.Mitigation of effect of period of limitations6521
D.Periods of limitation in judicial proceedings6531