Bloomberg Bloomberg
Comprehensive Tax Research. Practitioner to Practitioner. ®

Internal Revenue Code, § 6533. Cross References

I.R.C. § 6533(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.
I.R.C. § 6533(2)
For extensions of time by reason of armed service in a combat zone, see section 7508.
I.R.C. § 6533(3)
For suspension of running of statute until 3 years after termination of hostilities, see section 3287 of Title 18.
(Aug. 16, 1954, ch. 736, 68A Stat. 816.)
BACKGROUND NOTES
AMENDMENTS
1982--Pub. L. 97-248, title III, 344(b)(3)(B), Sept. 3, 1982, 96 Stat. 636, inserted “;compounding of interest” after “rate” in item for subchapter C.
1975--Pub. L. 93-625, 7(d)(5), Jan. 3, 1975, 88 Stat. 2115, added item for subchapter C.