Limitations on Assessment and Collection

Limitations on Assessment and Collection

In Legislation

Limitations on Assessment and Collection in the U.S. Code: Title 26, Subtitle F, Chapter 66, Subchapter A

The current, permanent, in-force federal laws regulating limitations on assessment and collection are compiled in the United States Code under Title 26, Subtitle F, Chapter 66, Subchapter A. It constitutes “prima facie” evidence of statutes relating to Tax Administration (including limitations on assessment and collection) of the United States. The reader can further narrow his/her legal research of the general topic (in this case, Tax Limitations of the US Code, including limitations on assessment and collection) by chapter and subchapter.