WHAT THE LAW DOINCongress, in plain words

The law › Title 26, Internal Revenue Code › Chapter 66

26 U.S.C. 6532: Periods of limitation on suits

Created in 1958 by Public Law 85-866. Changed by 4 later laws. No bill we track in this Congress changes it.

1 part of federal rules cite it as their authority, written by Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury (1).

This Congress

No bill we track in the 119th Congress changes this section.

    How it got here

    2017

    • Pub. L. 115–97, §11071(b)(1), substituted "2 years" for "9 months". Law text · (c)
    • Pub. L. 115–97, §11071(b)(2), substituted "2-year" for "9-month". Law text · (c)

    1980

    • Pub. L. 96–589 added par. (5). · (a)

    1976

    • Pub. L. 94–455 struck out "or his delegate" after "Secretary" wherever appearing.

    1966

    • Pub. L. 89–719 added subsec. (c). · (c)

    1958

    • Pub. L. 85–866 inserted "certified mail or" before "registered mail" wherever appearing. · (a), (4)

    Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.