Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 6515
Cross references
Official textgovinfo.govlast amended
For limitations in case of—
# (1)
Deficiency dividends of a personal holding company, see section 547.
# (2)
Tentative carry-back adjustments, see section 6411.
# (3)
Service in a combat zone, etc., see section 7508.
# (4)
Suits for refund by taxpayers, see section 6532(a).
# (5)
Deficiency dividends of a regulated investment company or real estate investment trust, see section 860.
Source: view the official text
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