26 U.S. Code § 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.

Source

(Aug. 16, 1954, ch. 736, 68A Stat. 793; Pub. L. 94–455, title XIX, § 1906(b)(13)(A),Oct. 4, 1976, 90 Stat. 1834.)
Amendments

1976—Pub. L. 94–455struck out “or his delegate” after “Secretary” wherever appearing.

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27 CFR - Alcohol, Tobacco Products and Firearms

27 CFR Part 70 - PROCEDURE AND ADMINISTRATION

 

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