Cross reference
26 U.S.C. § 5068
in effectFor general administrative provisions applicable to the assessment, collection, refund, etc., of taxes, see subtitle F.
Source: OLRC USLMURL: https://uscode.house.gov/download/releasepoints/us/pl/119/95/xml_usc26@119-95.zipFetched: 6/4/2026
