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rwb rule
  • Sec.  6511. Limitations on credit or refund.
  • Sec.  6512. Limitations in case of petition to Tax Court.
  • Sec.  6513. Time return deemed filed and tax considered paid.
  • Sec.  6514. Credits or refunds after period of limitation.
  • Sec.  6515. Cross references.
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(Last updated May 8, 2002)