26 USC Ch. 65: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 65-ABATEMENTS, CREDITS, AND REFUNDS
CHAPTER 65-ABATEMENTS, CREDITS, AND REFUNDS
Subchapter
Sec.1
A.
Procedure in general
6401
B.
Rules of special application
6411