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.
(6) Refunds or credits attributable to partnership items, see section
6227 and subsections (c) and (d) of section 6230.