§ 6422. Cross references

• (1) For limitations on credits and refunds, see subchapter B of chapter 66.
• (2) For overpayment in case of adjustments to accrued foreign taxes, see section 905(c).
• (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.
• (5) For refund or redemption of stamps, see chapter 69.
• (6) For abatement, credit, or refund in case of jeopardy assessments, see chapter 70.
• (7) For restrictions on transfers and assignments of claims against the United States, see section 3727 of title 31 , United States Code.
• (8) For set-off of claims against amounts due the United States, see section 3728 of title 31 , United States Code.
• (9) For special provisions relating to alcohol and tobacco taxes, see subtitle E.
• (10) For credit or refund in case of deficiency dividends paid by a regulated investment company or real estate investment trust, see section 860.