26 U.S.C. § 6422 — Cross references

submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 171 words · no verdicts yet

in plain englishAI-generated · not legal advice

This section lists cross-references for limits and refunds, special tax situations, and claims against the United States.

(1) Limits on credits and refunds: chapter 66, subchapter B. (2) Overpayments from accrued foreign-tax adjustments: section 905(c). (3) Credit or refund for deficiency dividends of a personal holding company: section 547. (4) Refund, credit, or abatement of amounts disallowed by a court reviewing a Tax Court decision: section 7486. (5) Refund or redemption of stamps: chapter 69. (6) Abatement, credit, or refund for jeopardy assessments: chapter 70. (7) Restrictions on transferring or assigning claims against the United States: 31 U.S.C. § 3727. (8) Setoff of claims against amounts owed to the United States: 31 U.S.C. § 3728. (9) Special alcohol and tobacco tax rules: subtitle E. (10) Credit or refund for deficiency dividends of a regulated investment company or real estate investment trust: section 860.

the actual law source: uscode.house.gov ↗public domain

(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.

Source credit: (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.)

history & why it existsrecord from the source credit

1954Enacted · Act of Aug. 16, 1954, ch. 736
1956Amended · Act of Apr. 2, 1956, ch. 160 · 70 Stat. 87
1956Amended · Act of June 29, 1956, ch. 462 · 70 Stat. 394
1958Amended · Pub. L. 85-859 · 72 Stat. 1429
1963Amended · Pub. L. 88-36 · 77 Stat. 54
1976Amended · Pub. L. 94-455 · 90 Stat. 1746, 1802, 1828
1978Amended · Pub. L. 95-600 · 92 Stat. 2852
1982Amended · Pub. L. 97-248 · 96 Stat. 667
1982Amended · Pub. L. 97-258 · 96 Stat. 1064
1990Amended · Pub. L. 101-508 · 104 Stat. 1388
1997Amended · Pub. L. 105-34 · 111 Stat. 980
2015Amended · Pub. L. 114-74 · 129 Stat. 637
2018Amended · Pub. L. 115-141 · 132 Stat. 1198

A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.

all 0 arguments · sorted by: best

no arguments yet — make the first case