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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle F. Procedure and Administration |
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Chapter 65. ABATEMENTS, CREDITS, AND REFUNDS |
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SubChapter A. Procedure in General |
| § 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 |
Amendments
2010—Pub. L. 111–312, title VII, § 728(b),
1987—Pub. L. 100–203, title X, § 10621(b),