§6407. Date of allowance of refund or credit
Primary source
Verbatim text below is from the United States Code (GovInfo), a public-domain U.S. government work.
Full Text
§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.
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary" wherever appearing.
Legal Commentary (Cornell LII)
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
| CFR Title | Parts |
|---|---|
| 27 | 70 |
Commentary sourced from Cornell Legal Information Institute (used per LII robots.txt with 10s crawl-delay).
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