Subchapter A Procedure in General

Sections in Subchapter A

• § 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