FEDERAL · 26 U.S.C. · Chapter Subchapter A—Procedure in General
Date of allowance of refund or credit
26 U.S.C. § 6407
Title26 — Internal Revenue Code
ChapterSubchapter A—Procedure in General
This text of 26 U.S.C. § 6407 (Date of allowance of refund or credit) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 6407.
Text
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.
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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.
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Bluebook (online)
26 U.S.C. § 6407, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/6407.