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.