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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
Table of Contents

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Table of Contents
Sec.
6401.Amounts treated as overpayments.
6402.Authority to make credits or refunds.
6403.Overpayment of installment.
6404.Abatements.
6405.Reports of refunds and credits.
6406.Prohibition of administrative review of decisions.
6407.Date of allowance of refund or credit.
6408.State escheat laws not to apply.
6409.Refunds disregarded in the administration of Federal programs and federally assisted programs.

        
Publication Title United States Code, 2012 Edition, Supplement 4, 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
- Table Of Contents
Date 2016
Laws In Effect As Of Date January 6, 2017
Positive Law No
Disposition standard
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