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.