1. U.S. Code
  2. title 50
  3. chapter 50
  4. subchapter V
  5. § 4000

View all text of Subchapter V [§ 3991 - § 4001]

§ 4000. Income taxes
(a) Deferral of tax
(b) Accrual of interest or penalty
(c) Statute of limitations
(d) Application limitation
(Oct. 17, 1940, ch. 888, title V, § 510, as added Pub. L. 108–189, § 1, Dec. 19, 2003, 117 Stat. 2858.)

CITE AS: 50 USC 4000