[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.6501(a)-1]

[Page 360]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                               Limitations
 
Sec. 301.6501(a)-1  Period of limitations upon assessment and collection.

                Limitations on Assessment and Collection


    (a) The amount of any tax imposed by the Code (other than a tax 
collected by means of stamps) shall be assessed within 3 years after the 
return was filed. For rules applicable in cases where the return is 
filed prior to the due date thereof, see section 6501(b). In the case of 
taxes payable by stamp, assessment shall be made at any time after the 
tax became due and before the expiration of 3 years after the date on 
which any part of the tax was paid. For exceptions and additional rules, 
see subsections (b) to (g) of section 6501, and for cross references to 
other provisions relating to limitations on assessment and collection, 
see sections 6501(h) and 6504.
    (b) No proceeding in court without assessment for the collection of 
any tax shall be begun after the expiration of the applicable period for 
the assessment of such tax.