§ 7486. Refund, credit, or abatement of amounts disallowed
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/usc/title-26/section-7486A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
In cases where assessment or collection has not been stayed by the filing of a bond, then if the amount of the deficiency determined by the Tax Court is disallowed in whole or in part by the court of review, the amount so disallowed shall be credited or refunded to the taxpayer, without the making of claim therefor, or, if collection has not been made, shall be abated.
(Aug. 16, 1954, ch. 736, 68A Stat. 891.)
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- Aug. 16, 1954, ch. 736
- 68A Stat. 891
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§ 7486
Refund, credit, or abatement of amounts disallowed
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 891
Cites 2Cited by 0 across 0 sources