FEDERAL · 26 U.S.C. · Chapter Subchapter D—Court Review of Tax Court Decisions
Refund, credit, or abatement of amounts disallowed
26 U.S.C. § 7486
Title26 — Internal Revenue Code
ChapterSubchapter D—Court Review of Tax Court Decisions
This text of 26 U.S.C. § 7486 (Refund, credit, or abatement of amounts disallowed) 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. § 7486.
Text
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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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.)
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Bluebook (online)
26 U.S.C. § 7486, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/7486.