United States Code (Last Updated: May 24, 2014) |
Title 26. INTERNAL REVENUE CODE |
SubTitle F. Procedure and Administration |
Chapter 65. ABATEMENTS, CREDITS, AND REFUNDS |
SubChapter A. Procedure in General |
§ 6407. Date of allowance of refund or credit
Latest version.
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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.)
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.