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26 U.S.C. · Internal Revenue Code
26 U.S.C. § 7405

Action for recovery of erroneous refunds

Ch. 76 — JUDICIAL PROCEEDINGS
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 76
Statutory Text

26 U.S.C. § 7405 — Action for recovery of erroneous refunds

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 76 - JUDICIAL PROCEEDINGS Subchapter A - Civil Actions by the United States Sec. 7405 - Action for recovery of erroneous refunds From the U.S. Government Publishing Office, www.gpo.gov

§7405. Action for recovery of erroneous refunds

(a) Refunds after limitation period Any portion of a tax imposed by this title, refund of which is erroneously made, within the meaning of section 6514, may be recovered by civil action brought in the name of the United States. (b) Refunds otherwise erroneous Any portion of a tax imposed by this title which has been erroneously refunded (if such refund would not be considered as erroneous under section 6514) may be recovered by civil action brought in the name of the United States. (c) Interest For provision relating to interest on erroneous refunds, see section 6602. (d) Periods of limitation For periods of limitations on actions under this section, see section 6532(b).

(Aug. 16, 1954, ch. 736, 68A Stat. 874.)

Source: uscode.house.gov — public domain Official Source ↗
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BS-USC26-SEC-68E19A
Entity Class
STATUTE / FEDERAL-CODE-SECTION
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boisestandard.org
Citation
26 U.S.C. § 7405
Jurisdiction
Federal — United States
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PRIMARY-SOURCE
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af3997d83d75d568...
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The statutory text of 26 U.S.C. § 7405 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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← 26 U.S.C. § 7404 26 U.S.C. § 7406 →
Ch. 76 — JUDICIAL PROCEEDINGS
26 U.S.C. § 740126 U.S.C. § 740226 U.S.C. § 740326 U.S.C. § 740426 U.S.C. § 740526 U.S.C. § 740626 U.S.C. § 740726 U.S.C. § 740826 U.S.C. § 740926 U.S.C. § 741026 U.S.C. § 742126 U.S.C. § 742226 U.S.C. § 742326 U.S.C. § 742426 U.S.C. § 742526 U.S.C. § 742626 U.S.C. § 742726 U.S.C. § 742826 U.S.C. § 742926 U.S.C. § 743026 U.S.C. § 743126 U.S.C. § 743226 U.S.C. § 743326 U.S.C. § 7433A26 U.S.C. § 743426 U.S.C. § 743526 U.S.C. § 743626 U.S.C. § 743726 U.S.C. § 744126 U.S.C. § 7442
26 U.S.C. — public domain ← All Legislation
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boisestandard.org → United States → Law → U.S. Code → Title 26 → 26 U.S.C. § 7405