26Title 26The US tax code, read & explained

26 U.S.C. § 6422

§ 6422. Cross references

175 words · amended 10 times

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No plain-English explainer yet. Below is the official text. Explainers are being added section by section.

History

Part of the code since 1954. Last changed March 23, 2018 by the Consolidated Appropriations Act, 2018.

Every change, newest first (13)
  1. March 23, 2018Consolidated Appropriations Act, 2018
  2. November 2, 2015Public Law 114-74
  3. August 5, 1997Taxpayer Relief Act of 1997
  4. November 5, 1990Omnibus Budget Reconciliation Act of 1990
  5. September 13, 1982Public Law 97-258
  6. September 3, 1982Tax Equity and Fiscal Responsibility Act of 1982
  7. November 6, 1978Revenue Act of 1978
  8. October 4, 1976Tax Reform Act of 1976
  9. June 4, 1963Public Law 88-36
  10. September 2, 1958Technical Amendments Act of 1958
  11. June 29, 1956Internal Revenue Code of 1954 (original text)
  12. April 2, 1956Internal Revenue Code of 1954 (original text)
  13. August 16, 1954Internal Revenue Code of 1954 (original text)

The law as written

Current through Public Law 119-102. Amendment notes omitted.

(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.