Page:United States Statutes at Large Volume 68A.djvu/853

 CH. 66—LIMITATIONS

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(2) DISALLOWANCE OF CLAIM AND EXPIRATION OF PERIOD FOR

FILING SUIT.—In the case of a claim filed within the proper time and disallowed by the Secretary or his delegate, if the credit or refund was made after the expiration of the period of limitation for filing suit, unless within such period suit was begun by the taxpayer. (3)

RECOVERY OF ERRONEOUS REFUNDS.—

For procedure by the United States to recover erroneous refunds, see sections 6532(b) and 7405. (b) C R E D I T A F T E R PERIOD OF LIMITATION.—Any credit against a

liability in respect of any taxable year shall be void if any payment in respect of such liability would be considered an overpayment under section 6401(a). SEC. 6515. CROSS REFERENCES. For limitations in case of— (1) Adjustments incident to involuntary liquidation of inventory, see section 1321. (2) War loss recoveries where prior benefit rule is elected, see section 1335. (3) Deficiency dividends of a personal holding company, see section 547. (4) Overpayment in certain renegotiations of war contracts, see section 1481. (5) Tentative carry-back adjustments, see section 6411. (6) Service in a combat zone, etc., see section 7508. (7) Suits for refund by taxpayers, see section 6532(a).

§ 6515(7)

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