There is a newer version
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2016 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration
Chapter 65 - Abatements, Credits, and Refunds
Subchapter A - Procedure in General
United States Code, 2012 Edition, Supplement 4, Title 26 - INTERNAL REVENUE CODE |
Bills and Statutes |
United States Code |
Y 1.2/5: |
Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 65 - ABATEMENTS, CREDITS, AND REFUNDS Subchapter A - Procedure in General |
sections 6401 to 6409 |
2016 |
January 6, 2017 |
No |
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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