§ 6422. Cross references
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/usc/title-26/section-6422A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(1)For limitations on credits and refunds, see subchapter B of chapter 66.
(2)For overpayment in case of adjustments to accrued foreign taxes, see section 905(c).
(3)For credit or refund in case of deficiency dividends paid by a personal holding company, see section 547.
(4)For refund, credit, or abatement of amounts disallowed by courts upon review of Tax Court decision, see section 7486.
(5)For refund or redemption of stamps, see chapter 69.
(6)For abatement, credit, or refund in case of jeopardy assessments, see chapter 70.
(7)For restrictions on transfers and assignments of claims against the United States, see section 3727 of title 31, United States Code.
(8)For set-off of claims against amounts due the United States, see section 3728 of title 31, United States Code.
(9)For special provisions relating to alcohol and tobacco taxes, see subtitle E.
(10)For credit or refund in case of deficiency dividends paid by a regulated investment company or real estate investment trust, see section 860.
(Aug. 16, 1954, ch. 736, 68A Stat. 802, § 6420; renumbered § 6421, Apr. 2, 1956, ch. 160, § 1, 70 Stat. 87; renumbered § 6422, June 29, 1956, ch. 462, title II, § 208(c), 70 Stat. 394; amended Pub. L. 85–859, title II, § 204(4), Sept. 2, 1958, 72 Stat. 1429; Pub. L. 88–36, title II, § 201(c), June 4, 1963, 77 Stat. 54; Pub. L. 94–455, title XVI, § 1601(f)(1), title XIX, §§ 1901(b)(36)(B), 1906(a)(28), Oct. 4, 1976, 90 Stat. 1746, 1802, 1828; Pub. L. 95–600, title III, § 362(d)(4), Nov. 6, 1978, 92 Stat. 2852;
Pub. L. 97–248, title IV, § 402(c)(4), Sept. 3, 1982, 96 Stat. 667; Pub. L. 97–258, § 3(f)(8), (9), Sept. 13, 1982, 96 Stat. 1064; Pub. L. 101–508, title XI, § 11801(c)(17)(A), Nov. 5, 1990, 104 Stat. 1388–527; Pub. L. 105–34, title XI, § 1131(c)(3), Aug. 5, 1997, 111 Stat. 980; Pub. L. 114–74, title XI, § 1101(f)(2), Nov. 2, 2015, 129 Stat. 637; Pub. L. 115–141, div. U, title IV, § 401(a)(292), Mar. 23, 2018, 132 Stat. 1198.)
Connections10 cite this · traces to 13
Cited by 10 sections · top 8
U.S. Code
statutes-at-large
- Public Law 85–859
- Public Law 88–35
- Public Law 95–600To amend the Internal Revenue Code of 1954 to reduce income taxes, and for other purposes
- Public Law 97–248To provide for tax equity and fiscal responsibility, and for other purposes
- Public Law 97–258To revise, codify, and enact without substantive change certain general and permanent laws, related to money and finance, es title 31, United States Code, “Money and Finance”
- Public Law 94–455To reform the tax laws of the United States
Traces to 13 documents
U.S. Code
- Assignments of claims§ 3727
- Setoff against judgment§ 3728
- Repealed. Pub. L. 94–455, title XIX, § 1901(a)(144), Oct. 4, 1976, 90 Stat. 1788]§ 1321
- Determination at partnership level§ 6221
- Income and credits of partner§ 702
- Deduction for deficiency dividends§ 860
- Taxation of real estate investment trusts and their beneficiaries§ 857
- Definitions and special rules§ 2
- Joint returns of income tax by husband and wife§ 6013
- Imposition, rate, and attachment of tax§ 5001
- Credit for producing fuel from a nonconventional source§ 45K
54 references not yet in our index
- Aug. 16, 1954, ch. 736
- 68A Stat. 802
- Apr. 2, 1956, ch. 160, § 1
- 70 Stat. 87
- June 29, 1956, ch. 462
- 70 Stat. 394
- Pub. L. 85–859, title II, § 204(4)
- 72 Stat. 1429
- Pub. L. 88–36, title II, § 201(c)
- 77 Stat. 54
- Pub. L. 94–455, title XVI, § 1601(f)(1)
- 90 Stat. 1746
- Pub. L. 95–600, title III, § 362(d)(4)
- 92 Stat. 2852
- Pub. L. 97–248, title IV, § 402(c)(4)
- 96 Stat. 667
- Pub. L. 97–258, § 3(f)(8)
- 96 Stat. 1064
- Pub. L. 101–508, title XI, § 11801(c)(17)(A)
- 104 Stat. 1388–527
- Pub. L. 105–34, title XI, § 1131(c)(3)
- 111 Stat. 980
- 129 Stat. 637
- 132 Stat. 1198
- act Mar. 8, 1946, ch. 82
- 60 Stat. 46
- Pub. L. 94–412, title V, § 501(g)
- 90 Stat. 1258
- Pub. L. 105–34
- Pub. L. 101–508
- section 1481 of this title
- 31 U.S.C. 203
- Pub. L. 97–258, § 3(f)(9)
- section 13 of the act of March 3, 1933
- 31 U.S.C. 227
- Pub. L. 97–248
- Pub. L. 95–600
- Pub. L. 94–455, § 1901(b)(36)(B)
- Pub. L. 94–455
- 60 Stat. 48
+ 14 more
Citation graph
cites case law
§ 6422
Cross references
Stat.×8
U.S.C.×2
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 802
ActApr. 2, 1956, ch. 160, § 1
Cites 67 · showing 12Cited by 10 across 2 sources