Title 26, Internal Revenue CodeRelease 119-73

§6533 Cross References

Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 66— LIMITATIONS › Subchapter D— Periods of Limitation in Judicial Proceedings › § 6533

Last updated Apr 6, 2026|Official source

Summary

These are pointers to time-limit rules found elsewhere: the deadline for civil actions over fines, penalties, and forfeitures; extensions for people serving in a combat zone; and the rule pausing certain deadlines until 3 years after hostilities end.

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