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26 U.S.C. · Internal Revenue Code
26 U.S.C. § 6407

Date of allowance of refund or credit

Ch. 65 — ABATEMENTS, CREDITS, AND REFUNDS
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 65
Statutory Text

26 U.S.C. § 6407 — Date of allowance of refund or credit

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 65 - ABATEMENTS, CREDITS, AND REFUNDS Subchapter A - Procedure in General Sec. 6407 - Date of allowance of refund or credit From the U.S. Government Publishing Office, www.gpo.gov

§6407. Date of allowance of refund or credit

The date on which the Secretary first authorizes the scheduling of an overassessment in respect of any internal revenue tax shall be considered as the date of allowance of refund or credit in respect of such tax.

(Aug. 16, 1954, ch. 736, 68A Stat. 793; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

Editorial Notes

Amendments 1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary" wherever appearing.

Source: uscode.house.gov — public domain Official Source ↗
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26 U.S.C. § 6407
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The statutory text of 26 U.S.C. § 6407 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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Ch. 65 — ABATEMENTS, CREDITS, AND REFUNDS
26 U.S.C. § 640126 U.S.C. § 640226 U.S.C. § 640326 U.S.C. § 640426 U.S.C. § 640526 U.S.C. § 640626 U.S.C. § 640726 U.S.C. § 640826 U.S.C. § 640926 U.S.C. § 641126 U.S.C. § 641226 U.S.C. § 641326 U.S.C. § 641426 U.S.C. § 641526 U.S.C. § 641626 U.S.C. § 641726 U.S.C. § 641826 U.S.C. § 641926 U.S.C. § 642026 U.S.C. § 642126 U.S.C. § 642226 U.S.C. § 642326 U.S.C. § 642426 U.S.C. § 642526 U.S.C. § 642626 U.S.C. § 642726 U.S.C. § 642826 U.S.C. § 6428A26 U.S.C. § 6428B26 U.S.C. § 6429
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