For limitations in case of—

((1)) Deficiency dividends of a personal holding company, see section 547.

((2)) Tentative carry-back adjustments, see section 6411.

((3)) Service in a combat zone, etc., see section 7508.

((4)) Suits for refund by taxpayers, see section 6532(a).

((5)) Deficiency dividends of a regulated investment company or real estate investment trust, see section 860.