
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6422]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
              CHAPTER 65--ABATEMENTS, CREDITS, AND REFUNDS
 
               Subchapter B--Rules of Special Application
 
Sec. 6422. Cross references

            (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 treatment of certain overpayments as having been 
        refunded, in connection with sale of surplus war-built vessels, 
        see section 9(b)(8) of the Merchant Ship Sales Act of 1946 (50 
        U.S.C. App. 1742).
            (8) For restrictions on transfers and assignments of claims 
        against the United States, see section 3727 of title 31, United 
        States Code.
            (9) For set-off of claims against amounts due the United 
        States, see section 3728 of title 31, United States Code.
            (10) For special provisions relating to alcohol and tobacco 
        taxes, see subtitle E.
            (11) for \1\ credit or refund in case of deficiency 
        dividends paid by a regulated investment company or real estate 
        investment trust, see section 860.
---------------------------------------------------------------------------
    \1\ So in original. Probably should be capitalized.
---------------------------------------------------------------------------
            (12) For special rules in the case of a credit or refund 
        attributable to partnership items, see section 6227 and 
        subsections (c) and (d) of section 6230.

(Aug. 16, 1954, ch. 736, 68A Stat. 802, Sec. 6420; renumbered Sec. 6421, 
Apr. 2, 1956, ch. 160, Sec. 1, 70 Stat. 87; renumbered Sec. 6422, June 
29, 1956, ch. 462, title II, Sec. 208(c), 70 Stat. 394; amended Pub. L. 
85-859, title II, Sec. 204(4), Sept. 2, 1958, 72 Stat. 1429; Pub. L. 88-
36, title II, Sec. 201(c), June 4, 1963, 77 Stat. 54; Pub. L. 94-455, 
title XVI, Sec. 1601(f)(1), title XIX, Secs. 1901(b)(36)(B), 
1906(a)(28), Oct. 4, 1976, 90 Stat. 1746, 1802, 1828; Pub. L. 95-600, 
title III, Sec. 362(d)(4), Nov. 6, 1978, 92 Stat. 2852; Pub. L. 97-248, 
title IV, Sec. 402(c)(4), Sept. 3, 1982, 96 Stat. 667; Pub. L. 97-258, 
Sec. 3(f)(8), (9), Sept. 13, 1982, 96 Stat. 1064; Pub. L. 101-508, title 
XI, Sec. 11801(c)(17)(A), Nov. 5, 1990, 104 Stat. 1388-527; Pub. L. 105-
34, title XI, Sec. 1131(c)(3), Aug. 5, 1997, 111 Stat. 980.)

                       References in Text

    Section 9 of the Merchant Ship Sales Act of 1946 (50 U.S.C. App. 
1742), referred to in par. (7), was repealed by Pub. L. 94-412, title V, 
Sec. 501(g), Sept. 14, 1976, 90 Stat. 1258.


                               Amendments

    1997--Pars. (5) to (13). Pub. L. 105-34 struck out par. (5) and 
redesignated pars. (6) to (13) as (5) to (12), respectively. Prior to 
amendment, par. (5) read as follows: ``For abatement or refund of tax on 
transfers to avoid income tax, see section 1494(b).''
    1990--Pub. L. 101-508 struck out par. (6) and redesignated the 
succeeding pars. accordingly, which was executed with respect to the 
succeeding pars. (consisting of pars. (7) to (12), (14), and (15)) by 
redesignating such pars. as (6) to (13), respectively. Prior to 
amendment, par. (6) provided a cross reference to section 1481 of this 
title for overpayment in certain renegotiations of war contracts.
    1982--Par. (10). Pub. L. 97-258, Sec. 3(f)(8), substituted ``section 
3727 of title 31, United States Code'' for ``R.S. 3477 (31 U.S.C. 
203)''.
    Par. (11). Pub. L. 97-258, Sec. 3(f)(9), substituted ``section 3728 
of title 31, United States Code'' for ``the act of March 3, 1875, as 
amended by section 13 of the act of March 3, 1933 (31 U.S.C. 227)''.
    Par. (15). Pub. L. 97-248 added par. (15).
    1978--Par. (14). Pub. L. 95-600 inserted ``regulated investment 
company or'' before ``real estate investment trust'' and substituted 
``section 860'' for ``section 859''.
    1976--Par. (2). Pub. L. 94-455, Sec. 1901(b)(36)(B), redesignated 
par. (3) as (2). Former par. (2), which set forth a cross reference to 
section 1321 of this title for overpayment arising out of adjustments 
incident to involuntary liquidation of inventory, was struck out.
    Pars. (3) to (8). Pub. L. 94-455, Sec. 1901(b)(36)(B), redesignated 
pars. (4) to (9) as (3) to (8), respectively.
    Par. (9). Pub. L. 94-455, Secs. 1901(b)(36)(B), 1906(a)(28)(A), 
redesignated par. (10) as (9) and substituted ``(50 U.S.C. App. 1742)'' 
for ``(60 Stat. 48; 50 U.S.C. App. 1742)''. Former par. (9) redesignated 
(8).
    Par. (10). Pub. L. 94-455, Sec. 1901(b)(36)(B), redesignated par. 
(11) as (10). Former par. (10) redesignated (9).
    Par. (11). Pub. L. 94-455, Secs. 1901(b)(36)(B), 1906(a)(28)(B), 
redesignated par. (12) as (11) and substituted ``(31 U.S.C. 227)'' for 
``(47 Stat. 1516; 31 U.S.C. 227)''. Former par. (11) redesignated (10).
    Pars. (12), (13). Pub. L. 94-455, Sec. 1901(b)(36)(B), redesignated 
pars. (12) and (13) as (11) and (12), respectively.
    Par. (14). Pub. L. 94-455, Sec. 1601(f)(1), added par. (14).
    1963--Pars. (7) to (14). Pub. L. 88-36 redesignated pars. (8) to 
(14) as (7) to (13), respectively. Former par. (7), which was cross 
reference provision for abatement or refund in case of tax on silver 
bullion to section 4894, was struck out.
    1958--Pub. L. 85-859 substituted ``subtitle E'' for ``sections 5011, 
5044, 5057, 5063, 5705, and 5707'' in par. (14).


                    Effective Date of 1982 Amendment

    Amendment by Pub. L. 97-248 applicable to partnership taxable years 
beginning after Sept. 3, 1982, with provision for applicability of 
amendment to any partnership taxable year ending after Sept. 3, 1982, if 
partnership, each partner, and each indirect partner requests such 
application and Secretary of the Treasury or his delegate consents to 
such application, see section 407(a)(1), (3) of Pub. L. 97-248, set out 
as an Effective Date note under section 6221 of this title.


                    Effective Date of 1978 Amendment

    Amendment by Pub. L. 95-600 applicable with respect to 
determinations (as defined in section 860(e) of this title) after Nov. 
6, 1978, see section 362(e) of Pub. L. 95-600, set out as an Effective 
Date note under section 860 of this title.


                    Effective Date of 1976 Amendment

    For effective date of amendment by section 1601(f)(1) of Pub. L. 94-
455, see section 1608(a) of Pub. L. 94-455, set out as a note under 
section 857 of this title.
    Amendment by section 1901(b)(36)(B) of Pub. L. 94-455 effective for 
taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. 
L. 94-455, set out as a note under section 2 of this title.
    Amendment by section 1906(a)(28) of Pub. L. 94-455 effective on 
first day of first month which begins more than 90 days after Oct. 4, 
1976, see section 1906(d)(1) of Pub. L. 94-455, set out as a note under 
section 6013 of this title.


                    Effective Date of 1963 Amendment

    Amendment by Pub. L. 88-36 applicable only with respect to transfers 
after June 4, 1963, see section 202 of Pub. L. 88-36.


                    Effective Date of 1958 Amendment

    Amendment by Pub. L. 85-859 effective Sept. 3, 1958, see section 
210(a)(1) of Pub. L. 85-859, set out as an Effective Date note under 
section 5001 of this title.


                            Savings Provision

    For provisions that nothing in amendment by Pub. L. 101-508 be 
construed to affect treatment of certain transactions occurring, 
property acquired, or items of income, loss, deduction, or credit taken 
into account prior to Nov. 5, 1990, for purposes of determining 
liability for tax for periods ending after Nov. 5, 1990, see section 
11821(b) of Pub. L. 101-508, set out as a note under section 29 of this 
title.
