
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6515]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                         CHAPTER 66--LIMITATIONS
 
              Subchapter B--Limitations on Credit or Refund
 
Sec. 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.
                (6) Refunds or credits attributable to partnership 
            items, see section 6227 and subsections (c) and (d) of 
            section 6230.

(Aug. 16, 1954, ch. 736, 68A Stat. 813; Pub. L. 94-455, title XVI, 
Sec. 1601(f)(3), title XIX, Sec. 1901(b)(36)(D), (37)(E), Oct. 4, 1976, 
90 Stat. 1746, 1802, 1803; 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)(10), 
Sept. 3, 1982, 96 Stat. 668; Pub. L. 101-508, title XI, 
Sec. 11801(c)(17)(C), Nov. 5, 1990, 104 Stat. 1388-528.)


                               Amendments

    1990--Pub. L. 101-508 struck out par. (2) and redesignated the 
succeeding pars. accordingly, which was executed with respect to the 
succeeding pars. (consisting of pars. (3) to (7)) by redesignating such 
pars. as (2) to (6), respectively. Prior to amendment, par. (2) provided 
a cross reference to section 1481 for overpayment in certain 
renegotiations of war contracts.
    1982--Par. (7). Pub. L. 97-248 added par. (7).
    1978--Par. (6). Pub. L. 95-600 inserted ``regulated investment 
company or'' before ``real estate investment trust'' and substituted 
``section 860'' for ``section 859''. Notwithstanding the directory 
language that the amendment be made to par. (5), the amendment was 
executed to par. (6) to reflect the probable intent of Congress.
    1976--Par. (1). Pub. L. 94-455, Sec. 1901(b)(36)(D), (b)(37)(E), 
redesignated par. (3) as (1). Former par. (1), which referred to section 
1321 for adjustments incident to involuntary liquidation of inventory, 
was struck out.
    Par. (2). Pub. L. 94-455, Sec. 1901(b)(37)(E), redesignated par. (4) 
as (2). Former par. (2), which referred to section 1335 for war loss 
recoveries where the prior benefit rule was elected, was struck out.
    Pars. (3) to (7). Pub. L. 94-455, Sec. 1901(b)(37)(E), redesignated 
pars. (3) to (7) as (1) to (5), respectively.
    Par. (8). Pub. L. 94-455, Sec. 1601(f)(3), added par. (8) which was 
redesignated par. (6) by section 1901(b)(37)(E) of Pub. L. 94-455.


                    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)(3) 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)(D), (37)(E) of Pub. L. 94-455 
applicable with respect to 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.


                            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.
