26 USC Subtitle F, CHAPTER 65, Subchapter A: Front Matter
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26 USC Subtitle F, CHAPTER 65, Subchapter A: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 65-ABATEMENTS, CREDITS, AND REFUNDSSubchapter A-Procedure in General
Jump To: Amendments

Subchapter A-Procedure in General

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.

        

Amendments

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

Chapter Referred to in Other Sections

This chapter is referred to in sections 1464, 7422, 7851 of this title.