Treasury Regulations (26 C.F.R.)
26 CFR § 301.6407-1
Date of allowance of refund or credit.
Official textecfr.govlast amended
The date on which the district director or the director of the regional service center, or an authorized certifying officer designated by either of them, first certifies the allowance 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.
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In this part (40 sections)
- 301.6363-2 · Withdrawal from State agreements.
- 301.6363-3 · Transition years.
- 301.6363-4 · Judicial review.
- 301.6365-1 · Definitions.
- 301.6365-2 · Commencement and cessation of applicability of subchapter…
- 301.6401-1 · Amounts treated as overpayments.
- 301.6402-1 · Authority to make credits or refunds.
- 301.6402-2 · Claims for credit or refund.
- 301.6402-3 · Special rules applicable to income tax.
- 301.6402-4 · Payments in excess of amounts shown on return.
- 301.6402-5 · Offset of past-due support against overpayment.
- 301.6402-6 · Offset of past-due, legally enforceable debt against…
- 301.6402-7 · Claims for refund and applications for tentative carryback…
- 301.6403-1 · Overpayment of installment.
- 301.6404-0 · Table of contents.
- 301.6404-1 · Abatements.
- 301.6404-2 · Abatement of interest.
- 301.6404-3 · Abatement of penalty or addition to tax attributable to…
- 301.6404-4 · Suspension of interest and certain penalties when the…
- 301.6405-1 · Reports of refunds and credits.
- 301.6407-1 · Date of allowance of refund or credit.
- 301.6411-1 · Tentative carryback adjustments.
- 301.6413-1 · Special rules applicable to certain employment taxes.
- 301.6414-1 · Income tax withheld.
- 301.6425-1 · Adjustment of overpayment of estimated income tax by…
- 301.6501(a)-1 · (a)-1 Period of limitations upon assessment and…
- 301.6501(b)-1 · (b)-1 Time return deemed filed for purposes of…
- 301.6501(c)-1 · (c)-1 Exceptions to general period of limitations on…
- 301.6501(d)-1 · (d)-1 Request for prompt assessment.
- 301.6501(e)-1 · (e)-1 Omission from return.
- 301.6501(f)-1 · (f)-1 Personal holding company tax.
- 301.6501(g)-1 · (g)-1 Certain income tax returns of corporations.
- 301.6501(h)-1 · (h)-1 Net operating loss or capital loss carrybacks.
- 301.6501(i)-1 · (i)-1 Foreign tax carrybacks; taxable years beginning…
- 301.6501(j)-1 · (j)-1 Investment credit carryback; taxable years ending…
- 301.6501(m)-1 · (m)-1 Tentative carryback adjustment assessment period.
- 301.6501(n)-1 · (n)-1 Special rules for chapter 42 and similar taxes.
- 301.6501(n)-2 · (n)-2 Certain contributions to section 501(c)(3)…
- 301.6501(n)-3 · (n)-3 Certain set-asides described in section…
- 301.6502-1 · Collection after assessment.