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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 66— LIMITATIONS · Subchapter B— Limitations on Credit or Refund · § 6515

§ 6515. Cross references

712 words·~3 min read·/usc/title-26/section-6515

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

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.
(Aug. 16, 1954, ch. 736, 68A Stat. 813; Pub. L. 94–455, title XVI, § 1601(f)(3), title XIX, § 1901(b)(36)(D), (37)(E), Oct. 4, 1976, 90 Stat. 1746, 1802, 1803; Pub. L. 95–600, title III, § 362(d)(4), Nov. 6, 1978, 92 Stat. 2852; Pub. L. 97–248, title IV, § 402(c)(10), Sept. 3, 1982, 96 Stat. 668; Pub. L. 101–508, title XI, § 11801(c)(17)(C), Nov. 5, 1990, 104 Stat. 1388–528; Pub. L. 114–74, title XI, § 1101(f)(8), Nov. 2, 2015, 129 Stat. 638.)
Connections3 cite this · traces to 7
24 references not yet in our index
  • Aug. 16, 1954, ch. 736
  • 68A Stat. 813
  • Pub. L. 94–455, title XVI, § 1601(f)(3)
  • 90 Stat. 1746
  • Pub. L. 95–600, title III, § 362(d)(4)
  • 92 Stat. 2852
  • Pub. L. 97–248, title IV, § 402(c)(10)
  • 96 Stat. 668
  • Pub. L. 101–508, title XI, § 11801(c)(17)(C)
  • 104 Stat. 1388–528
  • 129 Stat. 638
  • Pub. L. 101–508
  • Pub. L. 97–248
  • Pub. L. 95–600
  • Pub. L. 94–455, § 1901(b)(36)(D)
  • Pub. L. 94–455, § 1901(b)(37)(E)
  • Pub. L. 94–455, § 1601(f)(3)
  • section 1901(b)(37)(E) of Pub. L. 94–455
  • section 362(e) of Pub. L. 95–600
  • section 1601(f)(3) of Pub. L. 94–455
  • section 1608(a) of Pub. L. 94–455
  • Pub. L. 94–455
  • section 1901(d) of Pub. L. 94–455
  • section 11821(b) of Pub. L. 101–508
Citation graph
cites case law
§ 6515
Cross references
Stat.×3
Pub. L.Public Law 114-74
U.S.C.§ 6221
U.S.C.§ 702
U.S.C.§ 860
U.S.C.§ 857
U.S.C.§ 2
U.S.C.§ 45K
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 813
Pub. L.Pub. L. 94–455, title XVI, § 1601(f)(3)
Stat.90 Stat. 1746
Pub. L.Pub. L. 95–600, title III, § 362(d)(4)
Cites 31 · showing 12Cited by 3 across 1 source
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