There is a newer version of the US Code
2012 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration (§§ 6001 - 7874)
Chapter 65 - ABATEMENTS, CREDITS, AND REFUNDS (§§ 6401 - 6432)
Subchapter A - Procedure in General (§§ 6401 - 6409)
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Metadata
Publication Title | United States Code, 2012 Edition, 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 | 2012 |
Laws in Effect as of Date | January 15, 2013 |
Positive Law | No |
Disposition | standard |
- Table Of Contents
- Front Matter
- Section 6401 - Amounts treated as overpayments
- Section 6402 - Authority to make credits or refunds
- Section 6403 - Overpayment of installment
- Section 6404 - Abatements
- Section 6405 - Reports of refunds and credits
- Section 6406 - Prohibition of administrative review of decisions
- Section 6407 - Date of allowance of refund or credit
- Section 6408 - State escheat laws not to apply
- Section 6409 - Refunds disregarded in the administration of Federal programs and federally assisted programs
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