§ 6504. Cross references
For limitation period in case of—
(2)
Change of treatment with respect to itemized deductions where taxpayer and his spouse make separate returns, see section
63
(e)(3).
(4)
Application by fiduciary for discharge from personal liability for estate tax, see section
2204.
(8)
Assessments to recover excessive amounts paid under section
6420 (relating to gasoline used on farms), 6421 (relating to gasoline used for certain nonhighway purposes or by local transit systems), or 6427 (relating to fuels not used for taxable purposes) and assessments of civil penalties under section
6675 for excessive claims under section
6420,
6421, or
6427, see section
6206.