Cross references

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

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

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

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

For refund or redemption of stamps, see chapter 69.

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

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

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

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

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