View all text of Subchapter B [§ 6511 - § 6515]
§ 6514. Credits or refunds after period of limitation
(a) Credits or refunds after period of limitation
A refund of any portion of an internal revenue tax shall be considered erroneous and a credit of any such portion shall be considered void—
(1) Expiration of period for filing claim
(2) Disallowance of claim and expiration of period for filing suit
(3) Recovery of erroneous refunds
(b) Credit after period of limitation
(Aug. 16, 1954, ch. 736, 68A Stat. 812; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)