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26 U.S.C. § 6515 — Cross references
Federal law — U.S. Code and appendices · legal_authorities
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 location: Title 26, Chapter 66, § 6515; chapter-066-limitations.md
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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.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** In determining his income tax, each partner shall take into account separately his distributive share of the partnership’s—
(1) gains and losses from sales or exchanges of capital assets held for not more than 1 year,
(2) gains and losses from sales or exchanges of capital assets held for more than 1 year,
(3) gains and losses from sales or exchanges of property described in section 1231 (relating to certain property used in a trade or business and involuntary conversions),
(4) charitable contributions (as defined in section 170(c)),
(5) dividends with respect to which section 1(h)(11) or part VIII of subchapter B applies,
(6) taxes, described in section 901, paid or accrued to foreign countries and to possessions of the United States,
(7) other items of income, gain, loss, deduction, or credit, to the extent provided by regulations prescribed by the Secretary, and
(8) taxable income or loss, exclusive of items requiring separate computation under other paragraphs of this subsection.
**(b) Character of items constituting distributive share** The character of any item of income, gain, loss, deduction, or credit included in a partner’s distributive share under paragraphs (1) through (7) of subsection (a) shall be determined as if such item were realized directly from the source from which realized by the partnership, or incurred in the same manner as incurred by the partnership.
**(c) Gross income of a partner** In any case where it is necessary to determine the gross income of a partner for purposes of this title, such amount shall include his distributive share of the gross income of the partnership.
**(d) Cross reference** For rules relating to procedures for determining the tax treatment of partnership items see subchapter C of chapter
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Requirements applicable to real estate investment trusts** The provisions of this part (other than subsection (d) of this section and subsection (g) of section 856) shall not apply to a real estate investment trust for a taxable year unless—
(1) the deduction for dividends paid during the taxable year (as defined in section 561, but determined without regard to capital gains dividends) equals or exceeds—
(A) the sum of—
(i) 90 percent of the real estate investment trust taxable income for the taxable year (determined without regard to the deduction for dividends paid (as defined in section 561) and by excluding any net capital gain); and
(ii) 90 percent of the excess of the net income from foreclosure property over the tax imposed on such income by subsection (b)(4)(A); minus
(B) any excess noncash income (as determined under subsection (e)); and
(2) either—
(A) the provisions of this part apply to the real estate investment trust for all taxable years beginning after February 28, 1986, or
(B) as of the close of the taxable year, the real estate investment trust has no earnings and profits accumulated in any non-REIT year.
For purposes of the preceding sentence, the term “non-REIT year” means any taxable year to which the provisions of this part did not apply with respect to the entity. The Secretary may waive the requirements of paragraph (1) for any taxable year if the real estate investment trust establishes to the satisfaction of the Secretary that it was unable to meet such requirements by reason of distributions previously made to meet the requirements of section 4981.
**(b) Method of taxation of real estate investment trusts and holders of shares or certificates of beneficial interest**
(1) **Imposition of tax on real estate invest
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** Any adjustment to a partnership-related item shall be determined, and any tax attributable thereto shall be assessed and collected, and the applicability of any penalty, addition to tax, or additional amount which relates to an adjustment to any such item shall be determined, at the partnership level, except to the extent otherwise provided in this subchapter.
**(b) Election out for certain partnerships with 100 or fewer partners, etc.**
(1) **In general** — This subchapter shall not apply with respect to any partnership for any taxable year if—
(A) the partnership elects the application of this subsection for such taxable year,
(B) for such taxable year the partnership is required to furnish 100 or fewer statements under section 6031(b) with respect to its partners,
(C) each of the partners of such partnership is an individual, a C corporation, any foreign entity that would be treated as a C corporation were it domestic, an S corporation, or an estate of a deceased partner,
(D) the election—
(i) is made with a timely filed return for such taxable year, and
(ii) includes (in the manner prescribed by the Secretary) a disclosure of the name and taxpayer identification number of each partner of such partnership, and
(E) the partnership notifies each such partner of such election in the manner prescribed by the Secretary.
(2) **Special rules relating to certain partners**
(A) *S corporation partners* — In the case of a partner that is an S corporation—
(i) the partnership shall only be treated as meeting the requirements of paragraph (1)(C) with respect to such partner if such partnership includes (in the manner prescribed by the Secretary) a disclosure of the name and taxpayer identification number of each person with
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** If a determination with respect to any qualified investment entity results in any adjustment for any taxable year, a deduction shall be allowed to such entity for the amount of deficiency dividends for purposes of determining the deduction for dividends paid (for purposes of section 852 or 857, whichever applies) for such year.
**(b) Qualified investment entity defined** For purposes of this section, the term “qualified investment entity” means—
(1) a regulated investment company, and
(2) a real estate investment trust.
**(c) Rules for application of section**
(1) **Interest and additions to tax determined with respect to the amount of deficiency dividend deduction allowed** — For purposes of determining interest, additions to tax, and additional amounts—
(A) the tax imposed by this chapter (after taking into account the deduction allowed by subsection (a)) on the qualified investment entity for the taxable year with respect to which the determination is made shall be deemed to be increased by an amount equal to the deduction allowed by subsection (a) with respect to such taxable year,
(B) the last date prescribed for payment of such increase in tax shall be deemed to have been the last date prescribed for the payment of tax (determined in the manner provided by section 6601(b)) for the taxable year with respect to which the determination is made, and
(C) such increase in tax shall be deemed to be paid as of the date the claim for the deficiency dividend deduction is filed.
(2) **Credit or refund** — If the allowance of a deficiency dividend deduction results in an overpayment of tax for any taxable year, credit or refund with respect to such overpayment shall be made as if on the date of the determination 2 years remained before the
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Definition of surviving spouse**
(1) **In general** — For purposes of section 1, the term “surviving spouse” means a taxpayer—
(A) whose spouse died during either of his two taxable years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
(2) **Limitations** — Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse—
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer’s taxable year during which his spouse died, a joint return could have been made under the provisions of section 6013 (without regard to subsection (a)(3) thereof).
(3) **Special rule where deceased spouse was in missing status** — If an individual was in a missing status (within the meaning of section 6013(f)(3)) as a result of service in a combat zone (as determined for purposes of section 112) and if such individual remains in such status until the date referred to in subparagraph (A) or (B), then, for purposes of paragraph (1)(A), the date on which such individual died shall be treated as the earlier of the date determined under subparagraph (A) or the date determined under subparagraph (B):
(A) the date on which the determination is made under [section 556 of title 37](https://uscode.house.gov/view.xhtml?req=granuleid:
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Federal law — U.S. Code and appendices · legal_authorities
Page 3718
TITLE 26—INTERNAL REVENUE CODE
§ 6514
payment of the income tax for the succeeding
taxable year (whether or not claimed as a credit
in the return of estimated tax for such suc-
ceeding taxable year), and no claim for credit or
refund of such overpayment shall be allowed for
the taxable year in which the overpayment
arises.
(e) Payments of Federal unemployment tax
Notwithstanding subsection (a), for purposes
of section 6511 any payment of tax imposed by
chapter 23 which, pursuant to section 6157, is
made for a calendar quarter or other period
within a calendar year shall, if made before the
last day prescribed for filing the return for the
calendar year (determined without regard to
any extension of time for filing), be considered
made on such last day.
(Aug. 16, 1954, ch. 736, 68A Stat. 812; Pub. L.
89–809, title I, § 105(f)(1), (2), Nov. 13, 1966, 80 Stat.
1567, 1568; Pub. L. 91–53, § 2(d), Aug. 7, 1969, 83
Stat. 92; Pub. L. 98–76, title II, § 231(b)(2)(C), Aug.
12, 1983, 97 Stat. 429; Pub. L. 100–647, title VII,
§ 7106(c)(4), Nov. 10, 1988, 102 Stat. 3774; Pub. L.
111–147, title V, § 501(c)(4), (5), Mar. 18, 2010, 124
Stat. 106.)
Editorial Notes
AMENDMENTS
2010—Subsec. (b)(3). Pub. L. 111–147, § 501(c)(4), in-
serted ‘‘or 4’’ after ‘‘chapter 3’’ and ‘‘or 1474(b)’’ after
‘‘section 1462’’.
Subsec. (c). Pub. L. 111–147, § 501(c)(5), inserted ‘‘4,’’
after ‘‘chapter 3,’’ in introductory provisions.
1988—Subsec. (e). Pub. L. 100–647 struck out last sen-
tence which read as follows: ‘‘Notwithstanding sub-
section (a), for purposes of section 6511, any payment of
tax imposed by chapter 23A which, pursuant to section
6157, is made for a calendar quarter within a taxable pe-
riod shall, if made before the last day prescribed for fil-
ing
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 6515
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