26 U.S.C. § 6515
§ 6515. Cross references
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
The law as written
Current through Public Law 119-102. Amendment notes omitted.
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.