# § 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.
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**Source Credit**: (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.)
## Editorial Notes
### Amendments
2015—Par. (6). 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— 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). added par. (7).
1978—Par. (6). 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). , (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). , 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). , redesignated pars. (3) to (7) as (1) to (5), respectively.
Par. (8). , added par. (8) which was redesignated par. (6) by .
## Statutory Notes and Related Subsidiaries
### Effective Date of 2015 Amendment
Amendment by applicable to returns filed for partnership taxable years beginning after , with certain exceptions, see , set out as an Effective Date note under .
### Effective Date of 1982 Amendment
Amendment by 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 , set out as a note under .
### Effective Date of 1978 Amendment
Amendment by applicable with respect to determinations (as defined in ) after , see , set out as an Effective Date note under .
### Effective Date of 1976 Amendment
For effective date of amendment by , see , set out as a note under .
Amendment by section 1901(b)(36)(D), (37)(E) of applicable with respect to taxable years beginning after , see , set out as a note under .
### Savings Provision
For provisions that nothing in amendment by 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 , set out as a note under .