Procedure in General

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Procedure and Administration
  5. ABATEMENTS, CREDITS, AND REFUNDS
  6. Procedure in General

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Section
6401

Amounts treated as overpayments

Section
6402

Authority to make credits or refunds

Section
6403

Overpayment of installment

Section
6404

Abatements

Section
6405

Reports of refunds and credits

Section
6406

Prohibition of administrative review of decisions

Section
6407

Date of allowance of refund or credit

Section
6408

State escheat laws not to apply

Section
6409

Refunds disregarded in the administration of Federal programs and federally assisted programs