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. 73668A Stat. 793Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834(, ; , , .)
Editorial Notes
Amendments
Pub. L. 94–4551976— struck out “or his delegate” after “Secretary” wherever appearing.