-xxix- Reg. §301.6501(b)-1. Time return deemed filed for purposes of determining limitations.. .................................. 1389 Reg. §301.6501(c)-1. Exceptions to general period of limitations on assessment and collection....................... 1389 Proposed Reg. §301.6501(c)–1. Exceptions to general period of limitations on assessment and collection................................................................................................................................. 1395 Reg. §301.6514(b)-1. Credit against barred liability................................................................................................... 1395 Code §6502. Collection after assessment.............................................................................................................................. 1396 Reg. §301.6502-1. Collection after assessment............................................................................................................ 1396 Subchapter B. Limitations on Credit or Refund Code §6511. Limitations on credit or refund.. ...................................................................................................................... 1396 Reg. §301.6511(a)-1. Period of limitation on filing claim.......................................................................................... 1398 Reg. §301.6511(b)-1. Limitations on allowance of credits and refunds.. ................................................................ 1399 Reg. §301.6511(c)-1. Special rules applicable in case of extension of time by agreement................................... 1399 Code §6513. Time return deemed filed and tax considered paid.. ..................................................................................... 1399 Reg. §301.6513-1. Time return deemed filed and tax considered paid..................................................................... 1400 Code §6514. Credits or refunds after period of limitation.. ................................................................................................ 1400 Reg. §301.6514(a)-1. Credits or refunds after period of limitation.......................................................................... 1400 Subchapter C. Mitigation of Effect of Period of Limitations Code §6521. Mitigation of effect of limitation in case of related taxes under different chapters................................. 1401 Reg. §301.6521-1. Mitigation of effect of limitation in case of related employee social security tax and self-employment tax...................................................................................................................... 1401 Reg. §301.6521-2. Law applicable in determination of error.. ................................................................................... 1401 Subchapter D. Periods of Limitation in Judicial Proceedings Code §6531. Periods of limitation on criminal prosecutions.............................................................................................. 1402 Code §6532. Periods of limitation on suits........................................................................................................................... 1402 Reg. §301.6532-1. Periods of limitation on suits by taxpayers.. ................................................................................ 1402 Reg. §301.6532-2. Periods of limitation on suits by the United States.. ................................................................... 1403 Chapter 67. Interest Subchapter A. Interest on Underpayments Code §6601. Interest on underpayment, nonpayment, or extensions of time for payment, of tax............................... 1403 Reg. §301.6601-1. Interest on underpayments............................................................................................................. 1404 Code §6602. Interest on erroneous refund recoverable by suit.. ....................................................................................... 1406 Reg. §301.6602-1. Interest on erroneous refund recoverable by suit.. ..................................................................... 1406 Subchapter B. Interest on Overpayments Code §6611. Interest on overpayments.. ............................................................................................................................... 1406 Reg. §301.6611-1. Interest on overpayments.. ............................................................................................................. 1407 Subchapter C. Determination of Interest Rate Compounding of Interest Code §6621. Determination of rate of interest.. ................................................................................................................... 1408 Reg. §301.6621-1. Interest rate.. .................................................................................................................................... 1409 Code §6622. Interest compounded daily.. ............................................................................................................................. 1410 Reg. §301.6622-1. Interest compounded daily.. ........................................................................................................... 1410 Subchapter D. Notice Requirements Code §6631. Notice requirements.. ........................................................................................................................................ 1410
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