§ 6422. Cross references
(3)
For credit or refund in case of deficiency dividends paid by a personal holding company, see section
547.
(4)
For refund, credit, or abatement of amounts disallowed by courts upon review of Tax Court decision, see section
7486.
(7)
For treatment of certain overpayments as having been refunded, in connection with sale of surplus war-built vessels, see section 9(b)(8) of the Merchant Ship Sales Act of 1946 (50 App. U.S.C. 1742).
(8)
For restrictions on transfers and assignments of claims against the United States, see section
3727 of title
31, United States Code.
(9)
For set-off of claims against amounts due the United States, see section
3728 of title
31, United States Code.
(11)
for [1] credit or refund in case of deficiency dividends paid by a regulated investment company or real estate investment trust, see section
860.
(12)
For special rules in the case of a credit or refund attributable to partnership items, see section
6227 and subsections (c) and (d) of section
6230.
[1] So in original. Probably should be capitalized.