Feb 26, 2015 · For purposes of this chapter, the term “ return ” means the return required to be filed by the taxpayer (and does not include a return of any person from whom the taxpayer has …

For purposes of this section, if a return of tax imposed by chapter 3, 21, or 24 for any period ending with or within a calendar year is filed before April 15 of the succeeding calendar year, …

Jan 1, 2024 · Read this complete 26 U.S.C. § 6501 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 6501. Limitations on assessment and collection on Westlaw. Westlaw …

For purposes of this section, if a return of tax imposed by chapter 3, 4, 21, or 24 for any period ending with or within a calendar year is filed before April 15 of the succeeding calendar year, …

Dec 14, 2025 · Review details on Internal Revenue Code (IRC) Section 6501—limitations on assessment and collection. Review the full-text Code Sec. 6501 here on Tax Notes.

For purposes of this section, if a return of tax imposed by chapter 3, 4, 21 or 24 for any period ending with or within a calendar year is filed before April 15 of the succeeding calendar year, …

For exceptions and additional rules, see subsections (b) to (g) of section 6501, and for cross references to other provisions relating to limitations on assessment and collection, see …

Subchapter A—Limitations on Assessment and Collection Sec. 6501. 6502. 6503. 6504. Limitations on assessment and collection. Collection after assessment. Suspension of running …

Searchable text of the 26 USC 6501 - Limitations on assessment and collection (US Code), including Notes, Amendments, and Table of Authorities

2. Availability of claims for credit or refund under section 6511 when statute of limitations on assessment is extended under sections 6501(e)(1) and 6501(c)(4)