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26 U.S.C. § 6515 — Cross references

submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 58 words · no verdicts yet

in plain englishAI-generated · not legal advice

A translation hasn’t been published for this section yet. The official text below is complete and authoritative.

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

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.

Source credit: (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.)

history & why it existsrecord from the source credit
  • 1954Enacted · Act of Aug. 16, 1954, ch. 736
  • 1976Amended · Pub. L. 94-455 · 90 Stat. 1746, 1802, 1803
  • 1978Amended · Pub. L. 95-600 · 92 Stat. 2852
  • 1982Amended · Pub. L. 97-248 · 96 Stat. 668
  • 1990Amended · Pub. L. 101-508 · 104 Stat. 1388
  • 2015Amended · Pub. L. 114-74 · 129 Stat. 638

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

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