- § 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
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26 U.S. Code Subtitle F Chapter 65 Subchapter A - Procedure in General | U.S. Code | US Law | LII / Legal Information Institute
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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.