FEDERAL · 26 U.S.C. · Chapter 65
Date of allowance of refund or credit
Current through Pub. L. 119-102
The date on which the Secretary first authorizes the scheduling of an overassessment in respect of any internal revenue tax shall be considered as the date of allowance of refund or credit in respect of such tax.
Free access — add to your briefcase to read the full text and ask questions with AI
26 U.S.C. § 6407 (Date of allowance of refund or credit) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
John Vishnevsky and Margaret Vishnevsky v. United States
581 F.2d 1249 (Seventh Circuit, 1978)
Computervision v. U.S. [Supplemental Order]
467 F.3d 1322 (Federal Circuit, 2006)
Hankerson v. United States Department of Education (In Re Hankerson)
133 B.R. 711 (E.D. Pennsylvania, 1991)
General Instrument Corp. v. United States
33 Fed. Cl. 4 (Federal Claims, 1995)
United States v. MacPhail
149 F. App'x 449 (Sixth Circuit, 2005)
Philadelphia & Reading Corp. v. United States
738 F. Supp. 143 (D. Delaware, 1990)
Parker Hannifin Corp. v. United States
71 Fed. Cl. 231 (Federal Claims, 2006)
In Re Glenn
198 B.R. 106 (E.D. Pennsylvania, 1996)
Overseas Thread Industries, Ltd. v. United States
48 Fed. Cl. 221 (Federal Claims, 2000)
United States v. Szopa
38 F. Supp. 2d 1014 (N.D. Illinois, 1999)
Lunnon v. United States
(D. New Mexico, 2021)
Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 793; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Editorial Notes
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary" wherever appearing.
Amendments
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary" wherever appearing.