Any portion of a tax imposed by this title, refund of which is erroneously made, within the meaning of section
6514, may be recovered by civil action brought in the name of the United States.
(b) Refunds otherwise erroneous
Any portion of a tax imposed by this title which has been erroneously refunded (if such refund would not be considered as erroneous under section
6514) may be recovered by civil action brought in the name of the United States.
For provision relating to interest on erroneous refunds, see section
(d) Periods of limitation
For periods of limitations on actions under this section, see section
(Aug. 16, 1954, ch. 736, 68A Stat. 874.)
The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.
The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013
An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.
Description of Change
Statutes at Large
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