yourstate.us
Home / United States / 26 U.S.C.
26 U.S.C. § 5068

Cross reference

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

Get this as JSONEmbed this
Cite this
Citation
26 U.S.C. § 5068, Cross reference, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463633
Permanent ID
ys:prov:463633@1
SHA-256
01779b6d4e7da881c563cd7ca9c111da080165b00f71f84a26a4d343222ae2da

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

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

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.

  • Amended byPub. L. 116-260(H.R. 133)2020-12-27
    Consolidated Appropriations Act, 2021
    House: no recorded tallySenate: no recorded tally