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2016 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration
Chapter 76 - Judicial Proceedings
Subchapter D - Court Review of Tax Court Decisions
Sec. 7486 - Refund, credit, or abatement of amounts disallowed
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26 U.S.C. § 7486 (2016) |
ยง7486. Refund, credit, or abatement of amounts disallowed |
In cases where assessment or collection has not been stayed by the filing of a bond, then if the amount of the deficiency determined by the Tax Court is disallowed in whole or in part by the court of review, the amount so disallowed shall be credited or refunded to the taxpayer, without the making of claim therefor, or, if collection has not been made, shall be abated. |
(Aug. 16, 1954, ch. 736, 68A Stat. 891.) |
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 76 - JUDICIAL PROCEEDINGS Subchapter D - Court Review of Tax Court Decisions Sec. 7486 - Refund, credit, or abatement of amounts disallowed |
section 7486 |
2016 |
January 6, 2017 |
No |
standard |
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