§ 6407. Date of allowance of refund or credit

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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.

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

Connections2 cite this

Cited by 2 sections

CFR

§ 70.126
Date of allowance of refund or credit.

Notices
Interim regulations; solicitation of comments

5 references not yet in our index

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

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cites case law

§ 6407

Date of allowance of refund or credit

C.F.R.×1

Fed. Reg.×1

ActAug. 16, 1954, ch. 736

Stat.68A Stat. 793

Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)

Stat.90 Stat. 1834

Pub. L.Pub. L. 94–455

Cites 5Cited by 2 across 2 sources