26-U.S.C.-7486

§7486 – Refund, Credit, Or Abatement of Amounts Disallowed

Pathway

Title 26 > Subtitle F > Chapter 76 > Subchapter D > Section 7486

Details

• Reference: Section 7486
• Legend: §7486 – Refund, Credit, Or Abatement of Amounts Disallowed
• USCode Year: 2013

Provision Content

In cases where assessment or collection has not been stayed by the filing of a bond, then if the amount of the deficiency determined by the Tax Court is disallowed in whole or in part by the court of review, the amount so disallowed shall be credited or refunded to the taxpayer, without the making of claim therefor, or, if collection has not been made, shall be abated.

(Aug. 16, 1954, ch. 736, 68A Stat. 891.)

U.S. Encyclopedia of Law Coverage

26-U.S.C.-7459 in the Legal Encyclopedia: Tax Administration

In this entry about 26-U.S.C.-7459, 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.-7483 in the Legal Encyclopedia: Judicial Proceedings

In this entry about 26-U.S.C.-7483, find legal reference material, bibliographies and premiere content related to judicial proceedings in the American Encyclopedia of Law, presenting a comprehensive view of the United States judicial proceedings-specific issues, written by authorities in the field.

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