Internal Revenue Code (Title 26 U.S.C.)

26 U.S.C. § 6422

Cross references

Official textgovinfo.govlast amended Dec 31, 202410 subsections

# (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).

# (3)

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

# (4)

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

# (5)

For refund or redemption of stamps, see chapter 69.

# (6)

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

# (7)

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

# (8)

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

# (9)

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

# (10)

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

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