Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 6407
Date of allowance of refund or credit
Official textgovinfo.govlast amended
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.
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Nearby sections (25 sections)
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