{"data":{"id":"us/26-u.s.c.-6515","jurisdiction":"us","citation":"26 U.S.C. § 6515","heading":"Cross references","body":"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.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 66—LIMITATIONS"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"aebb8047d7837851ae880ad91cf78dd3129b97f7e60a03d36604dbd1e15f4310","source_id":"us","stale":true,"prev":"us/26-u.s.c.-6514","next":"us/26-u.s.c.-6521"},"notice":"GroundRules: Original legal text. Not legal advice."}