# 26 U.S.C. § 6422: Cross references

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6422>. Cite pinpoints as 26 U.S.C. § 6422(a)(1).

## § 6422(1)

For limitations on credits and refunds, see subchapter B of chapter 66.

## § 6422(2)

For overpayment in case of adjustments to accrued foreign taxes, see section 905(c).

## § 6422(3)

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

## § 6422(4)

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

## § 6422(5)

For refund or redemption of stamps, see chapter 69.

## § 6422(6)

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

## § 6422(7)

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

## § 6422(8)

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

## § 6422(9)

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

## § 6422(10)

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

## Connections

Cites: § 547 Deduction for deficiency dividends; § 860 Deduction for deficiency dividends; § 905 Applicable rules; § 7486 Refund, credit, or abatement of amounts dis­allowed

Cited by: none

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 802
- 1956-04-02: [Act Apr. 2, 1956, ch. 160](/26/act/1956-ch160.md), 70 Stat. 87
- 1956-06-29: [Act June 29, 1956, ch. 462](/26/act/1956-ch462.md), 70 Stat. 394
- 1958-09-02: [Pub. L. 85-859](/26/act/85-859.md), 72 Stat. 1429
- 1963-06-04: [Pub. L. 88-36](/26/act/88-36.md), 77 Stat. 54
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1746
- 1978-11-06: [Pub. L. 95-600](/26/act/95-600.md), 92 Stat. 2852
- 1982-09-03: [Pub. L. 97-248](/26/act/97-248.md), 96 Stat. 667
- 1982-09-13: [Pub. L. 97-258](/26/act/97-258.md), 96 Stat. 1064
- 1990-11-05: [Pub. L. 101-508](/26/act/101-508.md), 104 Stat. 1388
- 1997-08-05: [Pub. L. 105-34](/26/act/105-34.md), 111 Stat. 980
- 2015-11-02: [Pub. L. 114-74](/26/act/114-74.md), 129 Stat. 637
- 2018-03-23: [Pub. L. 115-141](/26/act/115-141.md), 132 Stat. 1198