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119th Congress

Title 26 — Internal Revenue Code

Chapter 66 — Limitations

§ 6515. Cross references

Statutory text

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.

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

  1. Aug. 16, 1954, ch. 736, 68A Stat. 813 · 68A Stat. 813

    Enacted · 26 U.S.C. § 6515

    Aug. 16, 1954, ch. 736, 68A Stat. 813

    Source evidence

    Code source credit
    Aug. 16, 1954, ch. 736, 68A Stat. 813

  2. Pub. L. 94–455 § 1901(b)(36)(D) · 90 Stat. 1520

    Redesignated · 26 U.S.C. § 6515(1)

    Pub. L. 94–455, § 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

    Source evidence

    Code amendment note
    Par. (1). Pub. L. 94–455, § 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.

    Enacted provision · exact public law section
    (D) Section 6515 is amended by striking out paragraph (1).

  3. Pub. L. 94–455 § 1901(b)(37)(E) · 90 Stat. 1520

    Redesignated · 26 U.S.C. § 6515(2)

    Pub. L. 94–455, § 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

    Source evidence

    Code amendment note
    Par. (2). Pub. L. 94–455, § 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.

    Enacted provision · exact public law section
    (E) Section 6515, as amended by this Act, is amended by striking out paragraph (2), and by redesignating paragraphs (3), (4), (5), (6), (7), and (8) as paragraphs (1), (2), (3), (4). (5),and (6) respectively.

  4. Pub. L. 94–455 § 1901(b)(37)(E) · 90 Stat. 1520

    Redesignated · 26 U.S.C. § 6515(3)(7)

    Pub. L. 94–455, § 1901(b)(37)(E), redesignated pars. (3) to (7) as (1) to (5), respectively

    Source evidence

    Code amendment note
    Pars. (3) to (7). Pub. L. 94–455, § 1901(b)(37)(E), redesignated pars. (3) to (7) as (1) to (5), respectively.

    Enacted provision · exact public law section
    (E) Section 6515, as amended by this Act, is amended by striking out paragraph (2), and by redesignating paragraphs (3), (4), (5), (6), (7), and (8) as paragraphs (1), (2), (3), (4). (5),and (6) respectively.

  5. Pub. L. 94–455 § 1601(f)(3) · 90 Stat. 1520

    Redesignated · 26 U.S.C. § 6515(8)

    Pub. L. 94–455, § 1601(f)(3), added par. (8) which was redesignated par. (6) by section 1901(b)(37)(E) of Pub. L. 94–455

    Source evidence

    Code amendment note
    Par. (8). Pub. L. 94–455, § 1601(f)(3), added par. (8) which was redesignated par. (6) by section 1901(b)(37)(E) of Pub. L. 94–455.

    Enacted provision · exact public law section
    (3) Section 6515 (relating to certain cross references) is amended by adding a new paragraph (8) at the end thereof, to read as follows: “(8) Deficiency dividends of real estate investment trust, see section 859.”

  6. Pub. L. 95–600 title III § 362(d)(4) · 92 Stat. 2763

    1. Inserted · 26 U.S.C. § 6515(6)

      Pub. L. 95–600 inserted “regulated investment company or” before “real estate investment trust”

    2. Substituted · 26 U.S.C. § 6515(6)

      Pub. L. 95–600 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

    Source evidence

    Code amendment note
    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.

    Enacted provision · exact public law section
    (4) 26 USC 6422, 6515. Sections 6422(14) and 6515(5) are each amended— (A) by inserting “regulated investment company or” before “real estate investment trust”, and (B) by striking out “859” and inserting in lieu thereof “860”,

  7. Pub. L. 97–248 title IV § 402(c)(10) · 96 Stat. 324

    Added · 26 U.S.C. § 6515(7)

    Pub. L. 97–248 added par. (7)

    Source evidence

    Code amendment note
    Par. (7). Pub. L. 97–248 added par. (7).

    Enacted provision · exact public law section
    (10) Section 6515 (relating to certain cross references with 26 USC 6515. respect to limitations on credit or refund) is amended by inserting at the end thereof the following new paragraph: “(7) Refunds or credits attributable to partnership items, see section 6227 and subsections (c) and (d) of section 6230.”

  8. Revenue Reconciliation Act of 1990

    Pub. L. 101–508 title XI § 11801(c)(17)(C) · 104 Stat. 1388

    1. Struck · 26 U.S.C. § 6515

      Pub. L. 101–508 struck out par. (2)

    2. Redesignated · 26 U.S.C. § 6515

      Pub. L. 101–508 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

    Source evidence

    Code amendment note
    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.

    Enacted provision · exact public law section
    (C) Section 6515 is amended by striking paragraph (2) and redesignating the succeeding paragraphs accordingly,

  9. <Bipartisan Budget Act of 2015>

    Pub. L. 114–74 title XI § 1101(f)(8) · 129 Stat. 584

    Struck · 26 U.S.C. § 6515(6)

    Pub. L. 114–74 struck out par. (6) which read as follows: “Refunds or credits attributable to partnership items, see section 6227 and subsections (c) and (d) of section 6230.”

    Source evidence

    Code amendment note
    Par. (6). Pub. L. 114–74 struck out par. (6) which read as follows: “Refunds or credits attributable to partnership items, see section 6227 and subsections (c) and (d) of section 6230.”

    Enacted provision · exact public law section
    (8) Section 6515 of such Code is amended by striking paragraph (6).

    Effective date note
    Amendment by Pub. L. 114–74 applicable to returns filed for partnership taxable years beginning after Dec. 31, 2017, with certain exceptions, see section 1101(g) of Pub. L. 114–74, set out as an Effective Date note under section 6221 of this title.

10 of 11 references resolved to an enrolled provision · 1 partial

Editorial Notes

Amendments1976–2015 · 5 rounds

2015

Par. (6). Pub. L. 114–74 struck out par. (6) which read as follows: “Refunds or credits attributable to partnership items, see section 6227 and subsections (c) and (d) of section 6230.”

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, § 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, § 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, § 1901(b)(37)(E), redesignated pars. (3) to (7) as (1) to (5), respectively.

Par. (8). Pub. L. 94–455, § 1601(f)(3), added par. (8) which was redesignated par. (6) by section 1901(b)(37)(E) of Pub. L. 94–455.

Statutory Notes and Related Subsidiaries

Effective Date of 2015 Amendment

Amendment by Pub. L. 114–74 applicable to returns filed for partnership taxable years beginning after , with certain exceptions, see section 1101(g) of Pub. L. 114–74, set out as an Effective Date note under section 6221 of this title.

Effective Date of 1982 Amendment

Amendment by Pub. L. 97–248 applicable to partnership taxable years beginning after , with provision for applicability of amendment to any partnership taxable year ending after , 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 a note under section 702 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 , 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 , 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 , for purposes of determining liability for tax for periods ending after , see section 11821(b) of Pub. L. 101–508, set out as a note under section 45K of this title.

Credits

1954–2015 · 6 acts
  1. 1954Aug. 16, 1954, ch. 736, 68A Stat. 813
  2. 1976Pub. L. 94–455, title XVI, § 1601(f)(3), title XIX, § 1901(b)(36)(D), (37)(E), , 90 Stat. 1746, 1802, 1803
  3. 1978Pub. L. 95–600, title III, § 362(d)(4), , 92 Stat. 2852
  4. 1982Pub. L. 97–248, title IV, § 402(c)(10), , 96 Stat. 668
  5. 1990Pub. L. 101–508, title XI, § 11801(c)(17)(C), , 104 Stat. 1388–528
  6. 2015Pub. L. 114–74, title XI, § 1101(f)(8), , 129 Stat. 638.
Show as published

(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), , 90 Stat. 1746, 1802, 1803; Pub. L. 95–600, title III, § 362(d)(4), , 92 Stat. 2852; Pub. L. 97–248, title IV, § 402(c)(10), , 96 Stat. 668; Pub. L. 101–508, title XI, § 11801(c)(17)(C), , 104 Stat. 1388–528; Pub. L. 114–74, title XI, § 1101(f)(8), , 129 Stat. 638.)

Parsed from the official OLRC USLM XML in data/usc_all/usc26.xml · release point 119-108 · OLRC build 2026-09-16

USLM identifier /us/usc/t26/s6515