26 U.S.C. § 6515
Cross references
For limitations in case of—
Deficiency dividends of a personal holding company, see section 547.
Tentative carry-back adjustments, see section 6411.
Service in a combat zone, etc., see section 7508.
Suits for refund by taxpayers, see section 6532(a).
Deficiency dividends of a regulated investment company or real estate investment trust, see section 860.
Source: view the official text
Nearby sections (25 sections)
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- 6511 · Limitations on credit or refund
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- 6513 · Time return deemed filed and tax considered paid
- 6514 · Credits or refunds after period of limitation
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- 6521 · Mitigation of effect of limitation in case of related taxes…
- 6531 · Periods of limitation on criminal prosecutions
- 6532 · Periods of limitation on suits
- 6533 · Cross references
- 6601 · Interest on underpayment, nonpayment, or extensions of time for…
- 6602 · Interest on erroneous refund recoverable by suit
- 6603 · Deposits made to suspend running of interest on potential…
- 6611 · Interest on overpayments
- 6612 · Cross references
- 6621 · Determination of rate of interest
- 6622 · Interest compounded daily
- 6631 · Notice requirements