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26 U.S.C. § 7486 — Refund, credit, or abatement of amounts disallowed
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 68 words · no verdicts yet
in plain englishAI-generated · not legal advice
A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
the actual law source: uscode.house.gov ↗public domain
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.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 891.)
history & why it existsrecord from the source credit
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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