26 USC 6407: Date of allowance of refund or credit
Text contains those laws in effect on August 17, 2024
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 65-ABATEMENTS, CREDITS, AND REFUNDSSubchapter A-Procedure in General
§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,
Editorial Notes
Amendments
1976-