§ 6422 Cross references

OLRC 119-134 · eCFR 2026-10-19 · 12 amending Acts

Enacted 1954 · Act Aug. 16, 1954, ch. 736 Amended · 12 Acts

19541956195819631976197819821990199720152018(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
Connections Cited by 0 · Cites 4
    § 6422 Cross references
    Amended 1958, 1963, 1976, 1978, 1982, 1990, 1997, 2015, 2018
    • 2018 Pub. L. 115-141 Pub. L. 115–141, § 401(a)(292)(B), (C), redesignated par. (11) as (10) and substituted “For credit” for “for credit”. Former par. (10) redesignated (9).
    • 2018 Pub. L. 115-141 Pub. L. 115–141, § 401(a)(292)(B), which directed the redesignation of par. (12) as (11), could not be executed because there was no par. (12) following the amendment by Pub. L. 114–74. See 2015 Amendment note below.
    • 2015 Pub. L. 114-74 Pub. L. 114–74 struck out par. (12) which read as follows: “For special rules in the case of a credit or refund attributable to partnership items, see section 6227 and subsections (c) and (d) of section 6230.”
    • 1997 Pub. L. 105-34 Pub. L. 105–34 struck out par. (5) and redesignated pars. (6) to (13) as (5) to (12), respectively. Prior to amendment, par. (5) read as follows: “For abatement or refund of tax on transfers to avoid income tax, see section 1494(b).”
    • 1990 Pub. L. 101-508 Pub. L. 101–508 struck out par. (6) and redesignated the succeeding pars. accordingly, which was executed with respect to the succeeding pars. (consisting of pars. (7) to (12), (14), and (15)) by redesignating such pars. as (6) to (13), respectively. Prior to amendment, par. (6) provided a cross reference to section 1481 of this title for overpayment in certain renegotiations of war contracts.
    • 1982 Pub. L. 97-258 Pub. L. 97–258, § 3(f)(9), substituted “section 3728 of title 31, United States Code” for “the act of March 3, 1875, as amended by section 13 of the act of March 3, 1933 (31 U.S.C. 227)”.
    • 1982 Pub. L. 97-248 Pub. L. 97–248 added par. (15).
    • 1978 Pub. L. 95-600 Pub. L. 95–600 inserted “regulated investment company or” before “real estate investment trust” and substituted “section 860” for “section 859”.
    • 1976 Pub. L. 94-455 Pub. L. 94–455, §§ 1901(b)(36)(B), 1906(a)(28)(B), redesignated par. (12) as (11) and substituted “(31 U.S.C. 227)” for “(47 Stat. 1516; 31 U.S.C. 227)”. Former par. (11) redesignated (10).
    • 1976 Pub. L. 94-455 Pub. L. 94–455, § 1901(b)(36)(B), redesignated pars. (12) and (13) as (11) and (12), respectively.
    • 1976 Pub. L. 94-455 Pub. L. 94–455, § 1601(f)(1), added par. (14).
    • 1963 Pub. L. 88-36 Pub. L. 88–36 redesignated pars. (8) to (14) as (7) to (13), respectively. Former par. (7), which was cross reference provision for abatement or refund in case of tax on silver bullion to section 4894, was struck out.
    • 1958 Pub. L. 85-859 Pub. L. 85–859 substituted “subtitle E” for “sections 5011, 5044, 5057, 5063, 5705, and 5707” in par. (14).

    (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).

    Amended 1976
    • 1976 Pub. L. 94-455 Pub. L. 94–455, § 1901(b)(36)(B), redesignated par. (3) as (2). Former par. (2), which set forth a cross reference to section 1321 of this title for overpayment arising out of adjustments incident to involuntary liquidation of inventory, was struck out.

    (3) For credit or refund in case of deficiency dividends paid by a personal holding company, see section 547.

    Amended 1976
    • 1976 Pub. L. 94-455 Pub. L. 94–455, § 1901(b)(36)(B), redesignated pars. (4) to (9) as (3) to (8), respectively.

    (4) For refund, credit, or abatement of amounts disallowed by courts upon review of Tax Court decision, see section 7486.

    Amended 1976
    • 1976 Pub. L. 94-455 Pub. L. 94–455, § 1901(b)(36)(B), redesignated pars. (4) to (9) as (3) to (8), respectively.

    (5) For refund or redemption of stamps, see chapter 69.

    Amended 1976, 1997
    • 1997 Pub. L. 105-34 Pub. L. 105–34 struck out par. (5) and redesignated pars. (6) to (13) as (5) to (12), respectively. Prior to amendment, par. (5) read as follows: “For abatement or refund of tax on transfers to avoid income tax, see section 1494(b).”
    • 1976 Pub. L. 94-455 Pub. L. 94–455, § 1901(b)(36)(B), redesignated pars. (4) to (9) as (3) to (8), respectively.

    (6) For abatement, credit, or refund in case of jeopardy assessments, see chapter 70.

    Amended 1976, 1997
    • 1997 Pub. L. 105-34 Pub. L. 105–34 struck out par. (5) and redesignated pars. (6) to (13) as (5) to (12), respectively. Prior to amendment, par. (5) read as follows: “For abatement or refund of tax on transfers to avoid income tax, see section 1494(b).”
    • 1976 Pub. L. 94-455 Pub. L. 94–455, § 1901(b)(36)(B), redesignated pars. (4) to (9) as (3) to (8), respectively.

    (7) For restrictions on transfers and assignments of claims against the United States, see section 3727 of title 31, United States Code.

    Amended 1963, 1976, 1997, 2018
    • 2018 Pub. L. 115-141 Pub. L. 115–141, § 401(a)(292)(A), (B), redesignated pars. (8) to (10) as (7) to (9), respectively, and struck out former par. (7) which read as follows: “For treatment of certain overpayments as having been refunded, in connection with sale of surplus war-built vessels, see section 9(b)(8) of the Merchant Ship Sales Act of 1946 (50 U.S.C. App. 1742).”
    • 1997 Pub. L. 105-34 Pub. L. 105–34 struck out par. (5) and redesignated pars. (6) to (13) as (5) to (12), respectively. Prior to amendment, par. (5) read as follows: “For abatement or refund of tax on transfers to avoid income tax, see section 1494(b).”
    • 1976 Pub. L. 94-455 Pub. L. 94–455, § 1901(b)(36)(B), redesignated pars. (4) to (9) as (3) to (8), respectively.
    • 1963 Pub. L. 88-36 Pub. L. 88–36 redesignated pars. (8) to (14) as (7) to (13), respectively. Former par. (7), which was cross reference provision for abatement or refund in case of tax on silver bullion to section 4894, was struck out.

    (8) For set-off of claims against amounts due the United States, see section 3728 of title 31, United States Code.

    Amended 1963, 1976, 1997, 2018
    • 2018 Pub. L. 115-141 Pub. L. 115–141, § 401(a)(292)(A), (B), redesignated pars. (8) to (10) as (7) to (9), respectively, and struck out former par. (7) which read as follows: “For treatment of certain overpayments as having been refunded, in connection with sale of surplus war-built vessels, see section 9(b)(8) of the Merchant Ship Sales Act of 1946 (50 U.S.C. App. 1742).”
    • 1997 Pub. L. 105-34 Pub. L. 105–34 struck out par. (5) and redesignated pars. (6) to (13) as (5) to (12), respectively. Prior to amendment, par. (5) read as follows: “For abatement or refund of tax on transfers to avoid income tax, see section 1494(b).”
    • 1976 Pub. L. 94-455 Pub. L. 94–455, § 1901(b)(36)(B), redesignated pars. (4) to (9) as (3) to (8), respectively.
    • 1963 Pub. L. 88-36 Pub. L. 88–36 redesignated pars. (8) to (14) as (7) to (13), respectively. Former par. (7), which was cross reference provision for abatement or refund in case of tax on silver bullion to section 4894, was struck out.

    (9) For special provisions relating to alcohol and tobacco taxes, see subtitle E.

    Amended 1963, 1976, 1997, 2018
    • 2018 Pub. L. 115-141 Pub. L. 115–141, § 401(a)(292)(A), (B), redesignated pars. (8) to (10) as (7) to (9), respectively, and struck out former par. (7) which read as follows: “For treatment of certain overpayments as having been refunded, in connection with sale of surplus war-built vessels, see section 9(b)(8) of the Merchant Ship Sales Act of 1946 (50 U.S.C. App. 1742).”
    • 1997 Pub. L. 105-34 Pub. L. 105–34 struck out par. (5) and redesignated pars. (6) to (13) as (5) to (12), respectively. Prior to amendment, par. (5) read as follows: “For abatement or refund of tax on transfers to avoid income tax, see section 1494(b).”
    • 1976 Pub. L. 94-455 Pub. L. 94–455, §§ 1901(b)(36)(B), 1906(a)(28)(A), redesignated par. (10) as (9) and substituted “(50 U.S.C. App. 1742)” for “(60 Stat. 48; 50 U.S.C. App. 1742)”. Former par. (9) redesignated (8).
    • 1963 Pub. L. 88-36 Pub. L. 88–36 redesignated pars. (8) to (14) as (7) to (13), respectively. Former par. (7), which was cross reference provision for abatement or refund in case of tax on silver bullion to section 4894, was struck out.

    (10) For credit or refund in case of deficiency dividends paid by a regulated investment company or real estate investment trust, see section 860.

    Amended 1963, 1976, 1982, 1997, 2018
    • 2018 Pub. L. 115-141 Pub. L. 115–141, § 401(a)(292)(B), (C), redesignated par. (11) as (10) and substituted “For credit” for “for credit”. Former par. (10) redesignated (9).
    • 1997 Pub. L. 105-34 Pub. L. 105–34 struck out par. (5) and redesignated pars. (6) to (13) as (5) to (12), respectively. Prior to amendment, par. (5) read as follows: “For abatement or refund of tax on transfers to avoid income tax, see section 1494(b).”
    • 1982 Pub. L. 97-258 Pub. L. 97–258, § 3(f)(8), substituted “section 3727 of title 31, United States Code” for “R.S. 3477 (31 U.S.C. 203)”.
    • 1976 Pub. L. 94-455 Pub. L. 94–455, § 1901(b)(36)(B), redesignated par. (11) as (10). Former par. (10) redesignated (9).
    • 1963 Pub. L. 88-36 Pub. L. 88–36 redesignated pars. (8) to (14) as (7) to (13), respectively. Former par. (7), which was cross reference provision for abatement or refund in case of tax on silver bullion to section 4894, was struck out.