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1996 US Code
Title 26 - INTERNAL REVENUE CODE
CHAPTER 65 - ABATEMENTS, CREDITS, AND REFUNDS
Subchapter A - Procedure in General
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Publication Title | United States Code, 1994 Edition, Supplement 2, 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 CHAPTER 65 - ABATEMENTS, CREDITS, AND REFUNDS Subchapter A - Procedure in General |
Contains | sections 6401 to 6408 |
Date | 1996 |
Laws in Effect as of Date | January 6, 1997 |
Positive Law | No |
Disposition | standard |
- 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
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