Amended 1976, 1978, 1982, 1990, 2015
- 2015 Pub. L. 114-74 Pub. L. 114–74 struck out par. (6) which read as follows: “Refunds or credits attributable to partnership items, see section 6227 and subsections (c) and (d) of section 6230.”
- 1990 Pub. L. 101-508 Pub. L. 101–508 struck out par. (2) and redesignated the succeeding pars. accordingly, which was executed with respect to the succeeding pars. (consisting of pars. (3) to (7)) by redesignating such pars. as (2) to (6), respectively. Prior to amendment, par. (2) provided a cross reference to section 1481 for overpayment in certain renegotiations of war contracts.
- 1982 Pub. L. 97-248 Pub. L. 97–248 added par. (7).
- 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”. Notwithstanding the directory language that the amendment be made to par. (5), the amendment was executed to par. (6) to reflect the probable intent of Congress.
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1901(b)(37)(E), redesignated pars. (3) to (7) as (1) to (5), respectively.
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1601(f)(3), added par. (8) which was redesignated par. (6) by section 1901(b)(37)(E) of Pub. L. 94–455.
For limitations in case of—
(1) Deficiency dividends of a personal holding company, see section 547.
Amended 1976
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1901(b)(36)(D), (b)(37)(E), redesignated par. (3) as (1). Former par. (1), which referred to section 1321 for adjustments incident to involuntary liquidation of inventory, was struck out.
(2) Tentative carry-back adjustments, see section 6411.
Amended 1976
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1901(b)(37)(E), redesignated par. (4) as (2). Former par. (2), which referred to section 1335 for war loss recoveries where the prior benefit rule was elected, was struck out.
(3) Service in a combat zone, etc., see section 7508.
Amended 1976
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1901(b)(37)(E), redesignated pars. (3) to (7) as (1) to (5), respectively.
(4) Suits for refund by taxpayers, see section 6532(a).
Amended 1976
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1901(b)(37)(E), redesignated pars. (3) to (7) as (1) to (5), respectively.
(5) Deficiency dividends of a regulated investment company or real estate investment trust, see section 860.
Amended 1976
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1901(b)(37)(E), redesignated pars. (3) to (7) as (1) to (5), respectively.