26 USC Subtitle F, CHAPTER 65, Subchapter A: Front Matter
Result 1 of 1
   
 
<< Previous   TITLE 26 / Subtitle F / CHAPTER 65 / Subchapter A / Front Matter   Next >>
 
26 USC Subtitle F, CHAPTER 65, Subchapter A: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 65-ABATEMENTS, CREDITS, AND REFUNDSSubchapter A-Procedure in General
Jump To: MiscellaneousAmendments

Subchapter A-Procedure in General

Sec.
6401.
Amounts treated as overpayments.
6402.
Authority to make credits or refunds.
6403.
Overpayment of installment.
6404.
Abatements.
6405.
Reports of refunds and credits.
6406.
Prohibition of administrative review of decisions.
6407.
Date of allowance of refund or credit.
6408.
State escheat laws not to apply.
6409.
Refunds disregarded in the administration of Federal programs and federally assisted programs.

        

Editorial Notes

Amendments

2010- Pub. L. 111–312, title VII, §728(b), Dec. 17, 2010, 124 Stat. 3317 , added item 6409.

1987- Pub. L. 100–203, title X, §10621(b), Dec. 22, 1987, 101 Stat. 1330–452 , added item 6408.