26 USC 7486: Refund, credit, or abatement of amounts disallowed
Text contains those laws in effect on June 30, 2024
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 76-JUDICIAL PROCEEDINGSSubchapter D-Court Review of Tax Court Decisions
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§7486. Refund, credit, or abatement of amounts disallowed
In cases where assessment or collection has not been stayed by the filing of a bond, then if the amount of the deficiency determined by the Tax Court is disallowed in whole or in part by the court of review, the amount so disallowed shall be credited or refunded to the taxpayer, without the making of claim therefor, or, if collection has not been made, shall be abated.