Notice: The uscode.house.gov website is currently operating in a temporary format. While the United States Code remains available from its authoritative source, some website features and functionality are temporarily unavailable.
The United States Code Online is current through Public Law 119-138 (November 3, 2026).
Search & Browse Currency and Updating Classification Tables Popular Name Tool Positive Law Codification Editorial Reclassification Downloads

Subchapter A⁠—Procedure in General — Front Matter

Sec.
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.

Editorial Notes

Amendments

2010⁠—Pub. L. 111-312, title VII, § 728(b), Dec. 17, 2010, 124 Stat. 3317, added item 6409.

1987⁠—Pub. L. 100-203, title X, § 10621(b), Dec. 22, 1987, 101 Stat. 1330–452, added item 6408.