US Code

Public Law 119-73 (01/23/2026)

26 U.S.C. § 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)
section 3727 of title 31 For restrictions on transfers and assignments of claims against the United States, see , United States Code.
(8)
section 3728 of title 31 For set-off of claims against amounts due the United States, see , 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.

Aug. 16, 1954, ch. 73668A Stat. 802Apr. 2, 1956, ch. 160, § 170 Stat. 87June 29, 1956, ch. 46270 Stat. 394Pub. L. 85–859, title II, § 204(4)72 Stat. 1429Pub. L. 88–36, title II, § 201(c)77 Stat. 54Pub. L. 94–455, title XVI, § 1601(f)(1)90 Stat. 1746Pub. L. 95–600, title III, § 362(d)(4)92 Stat. 2852Pub. L. 97–248, title IV, § 402(c)(4)96 Stat. 667Pub. L. 97–258, § 3(f)(8)96 Stat. 1064Pub. L. 101–508, title XI, § 11801(c)(17)(A)104 Stat. 1388–527Pub. L. 105–34, title XI, § 1131(c)(3)111 Stat. 980Pub. L. 114–74, title XI, § 1101(f)(2)129 Stat. 637Pub. L. 115–141, div. U, title IV, § 401(a)(292)132 Stat. 1198(, , § 6420; renumbered § 6421, , ; renumbered § 6422, , title II, § 208(c), ; amended , , ; , , ; , title XIX, §§ 1901(b)(36)(B), 1906(a)(28), , , 1802, 1828; , , ; , , ; , (9), , ; , , ; , , ; , , ; , , .)

Editorial Notes

References in Text

act Mar. 8, 1946, ch. 8260 Stat. 46Pub. L. 94–412, title V, § 501(g)90 Stat. 1258Section 9 of the Merchant Ship Sales Act of 1946 (50 U.S.C. App. 1742), referred to in par. (7), is section 9 of , , which was repealed by , , .

Amendments

Pub. L. 115–141, § 401(a)(292)(A)2018—Pars. (7) to (9). , (B), redesignated pars. (8) to (10) as (7) to (9), respectively, and struck out former par. (7) which read as follows: “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 U.S.C. App. 1742).”

Pub. L. 115–141, § 401(a)(292)(B)Pars. (10), (11). , (C), redesignated par. (11) as (10) and substituted “For credit” for “for credit”. Former par. (10) redesignated (9).

Pub. L. 115–141, § 401(a)(292)(B)Pub. L. 114–74Par. (12). , which directed the redesignation of par. (12) as (11), could not be executed because there was no par. (12) following the amendment by . See 2015 Amendment note below.

Pub. L. 114–742015—Par. (12). struck out par. (12) which read as follows: “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.”

Pub. L. 105–341997—Pars. (5) to (13). struck out par. (5) and redesignated pars. (6) to (13) as (5) to (12), respectively. Prior to amendment, par. (5) read as follows: “For abatement or refund of tax on transfers to avoid income tax, see section 1494(b).”

Pub. L. 101–508section 1481 of this title1990— struck out par. (6) and redesignated the succeeding pars. accordingly, which was executed with respect to the succeeding pars. (consisting of pars. (7) to (12), (14), and (15)) by redesignating such pars. as (6) to (13), respectively. Prior to amendment, par. (6) provided a cross reference to for overpayment in certain renegotiations of war contracts.

Pub. L. 97–258, § 3(f)(8)section 3727 of title 3131 U.S.C. 2031982—Par. (10). , substituted “, United States Code” for “R.S. 3477 ()”.

Pub. L. 97–258, § 3(f)(9)section 3728 of title 31section 13 of the act of March 3, 193331 U.S.C. 227Par. (11). , substituted “, United States Code” for “the act of , as amended by ()”.

Pub. L. 97–248Par. (15). added par. (15).

Pub. L. 95–6001978—Par. (14). inserted “regulated investment company or” before “real estate investment trust” and substituted “section 860” for “section 859”.

Pub. L. 94–455, § 1901(b)(36)(B)section 1321 of this title1976—Par. (2). , redesignated par. (3) as (2). Former par. (2), which set forth a cross reference to for overpayment arising out of adjustments incident to involuntary liquidation of inventory, was struck out.

Pub. L. 94–455, § 1901(b)(36)(B)Pars. (3) to (8). , redesignated pars. (4) to (9) as (3) to (8), respectively.

Pub. L. 94–45560 Stat. 48Par. (9). , §§ 1901(b)(36)(B), 1906(a)(28)(A), redesignated par. (10) as (9) and substituted “(50 U.S.C. App. 1742)” for “(; 50 U.S.C. App. 1742)”. Former par. (9) redesignated (8).

Pub. L. 94–455, § 1901(b)(36)(B)Par. (10). , redesignated par. (11) as (10). Former par. (10) redesignated (9).

Pub. L. 94–45531 U.S.C. 22747 Stat. 151631 U.S.C. 227Par. (11). , §§ 1901(b)(36)(B), 1906(a)(28)(B), redesignated par. (12) as (11) and substituted “()” for “(; )”. Former par. (11) redesignated (10).

Pub. L. 94–455, § 1901(b)(36)(B)Pars. (12), (13). , redesignated pars. (12) and (13) as (11) and (12), respectively.

Pub. L. 94–455, § 1601(f)(1)Par. (14). , added par. (14).

Pub. L. 88–361963—Pars. (7) to (14). redesignated pars. (8) to (14) as (7) to (13), respectively. Former par. (7), which was cross reference provision for abatement or refund in case of tax on silver bullion to section 4894, was struck out.

Pub. L. 85–8591958— substituted “subtitle E” for “sections 5011, 5044, 5057, 5063, 5705, and 5707” in par. (14).

Statutory Notes and Related Subsidiaries

Effective Date of 2015 Amendment

Pub. L. 114–74section 1101(g) of Pub. L. 114–74section 6221 of this titleAmendment 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

Pub. L. 97–248Pub. L. 97–248section 702 of this titleAmendment 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

Pub. L. 95–600section 860(e) of this titlesection 362(e) of Pub. L. 95–600section 860 of this titleAmendment by applicable with respect to determinations (as defined in ) after , see , set out as an Effective Date note under .

Effective Date of 1976 Amendment

section 1601(f)(1) of Pub. L. 94–455section 1608(a) of Pub. L. 94–455section 857 of this titleFor effective date of amendment by , see , set out as a note under .

section 1901(b)(36)(B) of Pub. L. 94–455section 1901(d) of Pub. L. 94–455section 2 of this titleAmendment by effective for taxable years beginning after , see , set out as a note under .

section 1906(a)(28) of Pub. L. 94–455section 1906(d)(1) of Pub. L. 94–455section 6013 of this titleAmendment by effective on first day of first month which begins more than 90 days after , see , set out as a note under .

Effective Date of 1963 Amendment

Pub. L. 88–36section 202 of Pub. L. 88–3677 Stat. 54Amendment by applicable only with respect to transfers after , see , title II, , .

Effective Date of 1958 Amendment

Pub. L. 85–859section 210(a)(1) of Pub. L. 85–859section 5001 of this titleAmendment by effective , see , set out as an Effective Date note under .

Savings Provision

Pub. L. 101–508section 11821(b) of Pub. L. 101–508section 45K of this titleFor 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 .