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.
History
Part of the code since 1954. Last changed November 2, 2015 by the Public Law 114-74.
Every change, newest first (6)
- November 2, 2015Public Law 114-74
- November 5, 1990Omnibus Budget Reconciliation Act of 1990
- September 3, 1982Tax Equity and Fiscal Responsibility Act of 1982
- November 6, 1978Revenue Act of 1978
- October 4, 1976Tax Reform Act of 1976
- August 16, 1954Internal Revenue Code of 1954 (original text)
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.