# 26 U.S.C. § 6515: Cross references

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6515>. Cite pinpoints as 26 U.S.C. § 6515(a)(1).

For limitations in case of—

## § 6515(1)

Deficiency dividends of a personal holding company, see section 547.

## § 6515(2)

Tentative carry-back adjustments, see section 6411.

## § 6515(3)

Service in a combat zone, etc., see section 7508.

## § 6515(4)

Suits for refund by taxpayers, see section 6532(a).

## § 6515(5)

Deficiency dividends of a regulated investment company or real estate investment trust, see section 860.

## Connections

Cites: § 547 Deduction for deficiency dividends; § 860 Deduction for deficiency dividends; § 6411 Tentative carryback and refund adjustments; § 6532 Periods of limitation on suits; § 7508 Time for performing certain acts postponed by reason of service in combat zone or contingency operation

Cited by: none

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 813
- 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. 668
- 1990-11-05: [Pub. L. 101-508](/26/act/101-508.md), 104 Stat. 1388
- 2015-11-02: [Pub. L. 114-74](/26/act/114-74.md), 129 Stat. 638