There is a newer version of the US Code
2015 US Code
Title 26 - Internal Revenue Code (Sections 1 - 9834)
Subtitle F - Procedure and Administration (Sections 6001 - 7874)
Chapter 65 - Abatements, Credits, and Refunds (Sections 6401 - 6432)
Subchapter A - Procedure in General (Sections 6401 - 6409)
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Metadata
Publication Title | United States Code, 2012 Edition, Supplement 3, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 65 - ABATEMENTS, CREDITS, AND REFUNDS Subchapter A - Procedure in General |
Contains | sections 6401 to 6409 |
Date | 2015 |
Laws In Effect As Of Date | January 3, 2016 |
Positive Law | No |
Disposition | standard |
- Table of Contents
- Front Matter
- Sec. 6401 - Amounts treated as overpayments
- Sec. 6402 - Authority to make credits or refunds
- Sec. 6403 - Overpayment of installment
- Sec. 6404 - Abatements
- Sec. 6405 - Reports of refunds and credits
- Sec. 6406 - Prohibition of administrative review of decisions
- Sec. 6407 - Date of allowance of refund or credit
- Sec. 6408 - State escheat laws not to apply
- Sec. 6409 - Refunds disregarded in the administration of Federal programs and federally assisted programs
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