IRC # for the IRS statute of Limitations regarding disallowing a refund due from prior year?

Question

Thanks guys, I was hoping for the actual IRC number...

I am aware of the 'rules', but this is a little more complicated and I would like the IRC# as a reference in a summary I am compiling.

Answer 1

Here are your code references:

Title 26 Subtitle F Chapter 66 Subchapter B
§ 6511 Limitations on credit or refund and
§ 6514 Credits or refunds after period of limitation

Answer 2

3 years from the due date of the original return.

For example, the 2002 return was due 4/15/2003. Any refunds from this period would be declined due to the statute. Refunds from 2003, 2004 and 2005 would be granted.

Answer 3

I can't tell the order of your 'Additional Details' vs the first two answers posted. Just for clarification, Andreas did give you the actual Internal Revenue Code sections. Title 26 of the USC (United States Code) is the IRC (Internal Revenue Code).