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2021 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration
Chapter 65 - Abatements, Credits, and Refunds
Subchapter A - Procedure in General
Sec. 6407 - Date of allowance of refund or credit
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26 U.S.C. § 6407 (2021) |
§6407. Date of allowance of refund or credit |
The date on which the Secretary first authorizes the scheduling of an overassessment in respect of any internal revenue tax shall be considered as the date of allowance of refund or credit in respect of such tax. |
(Aug. 16, 1954, ch. 736, 68A Stat. 793; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) |
EDITORIAL NOTES
AMENDMENTS
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary" wherever appearing. |
United States Code, 2018 Edition, Supplement 3, 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 Sec. 6407 - Date of allowance of refund or credit |
section 6407 |
2021 |
January 3, 2022 |
No |
standard |
90 Stat. 1834 |
Public Law 94-455 |
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