26 USC Subchapter A
Procedure in General
October 30, 2020
§
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
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