26 U.S.C. § 6515
Section 6515 · Cross references
Current version, with additions and removals from the November 5, 1990 version.
For limitations in case of—
For limitations in case of—
(1) Deficiency dividends of a personal holding company, see section 547.
(1) Deficiency dividends of a personal holding company, see section 547.
(2) Tentative carry-back adjustments, see section 6411.
(2) Tentative carry-back adjustments, see section 6411.
(3) Service in a combat zone, etc., see section 7508.
(3) Service in a combat zone, etc., see section 7508.
(4) Suits for refund by taxpayers, see section 6532(a).
(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.
(5) Deficiency dividends of a regulated investment company or real estate investment trust, see section 860.
(6) Refunds or credits attributable to partnership items, see section 6227 and subsections (c) and (d) of section 6230.