26 U.S.C. § 6407 — Date of allowance of refund or credit
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 37 words · no verdicts yet
This section addresses date of allowance of refund or credit. It states the duties, permissions, limits, and procedures provided in the section.
The date on which the Secretary* first authorizes the scheduling of an overassessment in respect of any internal revenue tax must be considered as the date of allowance of refund or credit in respect of such tax.
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.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 793; 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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