SUBCHAPTER IV-REFUNDS

Appropriations for Refunds and Payments of Processing and Related Taxes and Limitations Thereon

Acts June 25, 1938, ch. 681, 52 Stat. 1150 ; May 6, 1939, ch. 115, §1, 53 Stat. 661 , 662; Feb. 12, 1940, ch. 28, §1, 54 Stat. 36 ; Mar. 25, 1940, ch. 71, title I, 54 Stat. 61 ; May 31, 1941, ch. 156, title I, §1, 55 Stat. 218 ; Mar. 10, 1942, ch. 178, title I, §1, 56 Stat. 156 ; June 30, 1943, ch. 179, title I, 57 Stat. 257 ; Apr. 22, 1944, ch. 175, title I, §1, 58 Stat. 201 ; Apr. 24, 1945, ch. 92, title I, 59 Stat. 62 ; July 20, 1946, ch. 588, title I, 60 Stat. 574 .

Cross References

Abatements, credits, and refunds of internal revenue taxes, see section 6401 et seq. of Title 26, Internal Revenue Code.