26 USC § 6407
Date of allowance of refund or credit
through Public Law 119-27, except Public Law 119-21
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.
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