Current through Pub. L. 119-100Open in workspace

§ 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.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 5068

Source: decipher.legal/usc/26/5068 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)