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Internal Revenue Code:Sec. 6407. Date of allowance of refund or credit

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Contents


Location in Internal Revenue Code


     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle F - Procedure and Administration
       CHAPTER 65 - ABATEMENTS, CREDITS, AND REFUNDS
        Subchapter A - Procedure in General

Statute

    Sec. 6407. Date of allowance of refund or credit
 
      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.

Sources

    (Aug. 16, 1954, ch. 736, 68A Stat. 793; Pub. L. 94-455, title XIX,
    Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

Miscellaneous

                                 AMENDMENTS
      1976 - Pub. L. 94-455 struck out ''or his delegate'' after
    ''Secretary'' wherever appearing.
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