Title 26 — Internal Revenue CodeRelease 119-73
§6533 Cross references
Title 26 › Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 66— - LIMITATIONS › Subchapter Subchapter D— - Periods of Limitation in Judicial Proceedings › § 6533
Summary
Points to other laws that set or pause time limits for civil fines, penalties, and forfeitures: 28 U.S.C. 2462; section 7508; 18 U.S.C. 3287 (pauses until 3 years after hostilities).
Full Legal Text
Title 26, §6533
Internal Revenue Code — Source: USLM XML via OLRC
(1)For period of limitation in respect of civil actions for fines, penalties, and forfeitures, see section 2462 of Title 28 of the United States Code.
(2)For extensions of time by reason of armed service in a combat zone, see section 7508.
(3)For suspension of running of statute until 3 years after termination of hostilities, see section 3287 of Title 18.
Reference
Citations & Metadata
Citation
26 U.S.C. § 6533
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73