26 U.S.C. § 6514 — Credits or refunds after period of limitation
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 173 words · no verdicts yet
A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
A refund of any portion of an internal revenue tax shall be considered erroneous and a credit of any such portion shall be considered void—
If made after the expiration of the period of limitation for filing claim therefor, unless within such period claim was filed; or
In the case of a claim filed within the proper time and disallowed by the Secretary*, if the credit or refund was made after the expiration of the period of limitation for filing suit, unless within such period suit was begun by the taxpayer*.
For procedure by the United States to recover erroneous refunds, see sections 6532(b) and 7405.
Any credit against a liability in respect of any taxable year* shall be void if any payment in respect of such liability would be considered an overpayment under section 6401(a).
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 812; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1834
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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