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26 U.S.C. § 6515. - Cross references · Congress.wiki

U.S. Code/Title 26/§ 6515

Title 26

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26 U.S.C. § 6515.Chapter 66

§ 6515

Cross references

Title 26

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Subchapter: Limitations on Credit or Refund

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Back to Chapter 66 Previous: § 6514 Next: § 6521

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.

Release: pl-119-73not60 (2026-01-23)