1994 US Code
Title 50 - WAR AND NATIONAL DEFENSE
TITLE 50 - APPENDIX-WAR AND NATIONAL DEFENSE
SOLDIERS’ AND SAILORS’ CIVIL RELIEF ACT OF 1918
SOLDIERS’ AND SAILORS’ CIVIL RELIEF ACT OF 1940
Sec. 527 - Limitations prescribed by internal revenue laws as affected by period of service

View Metadata
Metadata
Publication TitleUnited States Code, 1994 Edition, Title 50 - WAR AND NATIONAL DEFENSE
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 50 - WAR AND NATIONAL DEFENSE
TITLE 50 - APPENDIX-WAR AND NATIONAL DEFENSE
SOLDIERS’ AND SAILORS’ CIVIL RELIEF ACT OF 1940
ACT OCT. 17, 1940, CH. 888, 54 STAT. 1178
ARTICLE II - GENERAL RELIEF
Sec. 527 - Limitations prescribed by internal revenue laws as affected by period of service
Containssection 527
Date1994
Laws in Effect as of DateJanuary 4, 1995
Positive LawNo
Dispositionstandard
Source CreditOct. 17, 1940, ch. 888, art. II, §207, as added Oct. 21, 1942, ch. 619, title V, §507(b)(2)(B), 56 Stat. 964.
Statutes at Large References54 Stat. 1178
56 Stat. 964


§527. Limitations prescribed by internal revenue laws as affected by period of service

Section 205 of this Act [section 525 of this Appendix] shall not apply with respect to any period of limitation prescribed by or under the internal revenue laws of the United States.

(Oct. 17, 1940, ch. 888, art. II, §207, as added Oct. 21, 1942, ch. 619, title V, §507(b)(2)(B), 56 Stat. 964.)

References in Text

The internal revenue laws of the United States, referred to in text, are classified generally to Title 26, Internal Revenue Code.

Cross References

Income taxes, deferment of collection, see section 573 of this Appendix and note thereunder.

Disclaimer: These codes may not be the most recent version. The United States Government Printing Office may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the US site. Please check official sources.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.