26 U.S. Code Chapter 65, Subchapter A - Procedure in General

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Sec. 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.

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 Tuesday, August 13, 2013

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26 USCDescription of ChangeSession YearPublic LawStatutes at Large
§ 6409gen amd2012112-240 [Sec.] 103(d)126 Stat. 2320


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