26 U.S.C. § 5068

Cross reference

For general administrative provisions applicable to the assessment, collection, refund, etc., of taxes, see subtitle F.

(Added Pub. L. 85–859, title II, § 201 , Sept. 2, 1958 , 72 Stat. 1338 , § 5066; renumbered § 5067, Pub. L. 91–659, § 3(a) , Jan. 8, 1971 , 84 Stat. 1965 ; renumbered § 5068, Pub. L. 116–260, div. EE, title I, § 108(a) , Dec. 27, 2020 , 134 Stat. 3049 .)