There Is a Newer Version
of
the U.S. Code
2002 U.S. Code
Title 26 - INTERNAL REVENUE CODE
CHAPTER 65 - ABATEMENTS, CREDITS, AND REFUNDS
Subchapter A - Procedure in General
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- 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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