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U.S. Code
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TITLE 26 - INTERNAL REVENUE...
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Subtitle F—Procedure and Ad...
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CHAPTER 65—ABATEMENTS, CRED...
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Subchapter A—Procedure in General (§§ 6401 – 6409)
Subchapter A—Procedure in General (§§ 6401 – 6409)
§ 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