26 USC Chapter 65, Subchapter A - Procedure in General
- § 6401. Amounts treated as overpayments
- § 6402. Authority to make credits or refunds
- § 6403. Overpayment of installment
- § 6404. Abatements
- § 6405. Reports of refunds and credits
- § 6406. Prohibition of administrative review of decisions
- § 6407. Date of allowance of refund or credit
- § 6408. State escheat laws not to apply
- § 6409. Refunds disregarded in the administration of Federal programs and federally assisted programs
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- § 6401. Amounts treated as overpayments
- § 6402. Authority to make credits or refunds
- § 6403. Overpayment of installment
- § 6404. Abatements
- § 6405. Reports of refunds and credits
- § 6406. Prohibition of administrative review of decisions
- § 6407. Date of allowance of refund or credit
- § 6408. State escheat laws not to apply
- § 6409. Refunds disregarded in the administration of Federal programs and federally assisted programs
Amendments
2010—Pub. L. 111–312, title VII, § 728(b),Dec. 17, 2010, 124 Stat. 3317, added item 6409.
1987—Pub. L. 100–203, title X, § 10621(b),Dec. 22, 1987, 101 Stat. 1330–452, added item 6408.
The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).
The most recent Classification Table update that we have noticed was Friday, May 3, 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.
| 26 USC | Description of Change | Session Year | Public Law | Statutes at Large |
|---|---|---|---|---|
| § 6409 | gen amd | 2012 | 112-240 [Sec.] 103(d) | 126 Stat. 2320 |
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