26 U.S.C. § 6407

Title 26 Chapter 65 Current through PL 116-220 ~1 min read Last updated: March 30, 2026 View on OLRC →

Sections in this chapter

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§ 6407
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§ 6407. Date of allowance of refund or credit

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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