26 U.S.C. § 6515

Cross references

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.

( Aug. 16, 1954, ch. 736 , 68A Stat. 813 ; Pub. L. 94–455, title XVI, § 1601(f)(3) , title XIX, § 1901(b)(36)(D), (37)(E), Oct. 4, 1976 , 90 Stat. 1746 , 1802, 1803; Pub. L. 95–600, title III, § 362(d)(4) , Nov. 6, 1978 , 92 Stat. 2852 ; Pub. L. 97–248, title IV, § 402(c)(10) , Sept. 3, 1982 , 96 Stat. 668 ; Pub. L. 101–508, title XI, § 11801(c)(17)(C) , Nov. 5, 1990 , 104 Stat. 1388–528 ; Pub. L. 114–74, title XI, § 1101(f)(8) , Nov. 2, 2015 , 129 Stat. 638 .)