FEDERAL · 26 U.S.C. · Chapter 76
Refund, credit, or abatement of amounts disallowed
Current through Pub. L. 119-102
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.
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26 U.S.C. § 7486 (Refund, credit, or abatement of amounts disallowed) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Estate of Smith v. Commissioner
115 T.C. No. 27 (U.S. Tax Court, 2000)
Denison v. Barlow
563 F. Supp. 263 (E.D. Arkansas, 1983)
Estate of Algerine Allen Smith v. Commissioner
115 T.C. No. 27 (U.S. Tax Court, 2000)
Smith v. United States
350 F. App'x 934 (Fifth Circuit, 2009)
Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 891.)