26-U.S.C.-6407

§6407 – Date of Allowance of Refund Or Credit

Pathway

Title 26 > Subtitle F > Chapter 65 > Subchapter A > Section 6407

Details

• Reference: Section 6407
• Legend: §6407 – Date of Allowance of Refund Or Credit
• USCode Year: 2013

Provision Content

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.

(Aug. 16, 1954, ch. 736, 68A Stat. 793; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

Amendments

1976—Pub. L. 94–455 struck out or his delegate after Secretary wherever appearing.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-6334 in the Legal Encyclopedia: Tax Administration

In this entry about 26-U.S.C.-6334, find legal reference material, bibliographies and premiere content related to tax administration in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax administration-specific issues, written by authorities in the field.

26-U.S.C.-6407 in the Legal Encyclopedia: Tax Procedure

In this entry about 26-U.S.C.-6407, find legal reference material, bibliographies and premiere content related to tax procedure in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax procedure-specific issues, written by authorities in the field.

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