26 USC tF - Procedure in General

United States Code

U.S. Code most recently checked for updates: Feb 06, 2023

§ 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