Public Law 119-120 (10/07/2026)
Subchapter A Procedure in General
Browse 0 units and 9 sections in Subchapter A Procedure in General of Title 26.
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