26 U.S.C. § 6533
Section 6533 · Cross references
Amended 1 time on record
Applied in 2 court decisions — leading case Capozzi v. United States (1992)
Most recently applied in Capozzi v. United States (December 1992)
(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.