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Introduction

SECTION 6. OTHER PERIODS OF

Internal Revenue Bulletin 2005-17 · 2026-10-03 edition · updated 2026-10-04 · United States

LIMITATIONS FOR ASSESSING ANY TAX

The exception under section 6501(c)(10) to the period of limitations on assessment does not supplant or shorten any other applicable period of limitations on assessment, including a limitations period that has been extended by agreement under section 6501(c)(4), or a limitations period described in section 6501(c)(1) relating to a false or fraudulent return.

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▸Contents — Internal Revenue Bulletin 2005-17
Internal Revenue Bulletin 2005-17

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