§ 6407 - Date of allowance of refund or credit

CHAPTER 65— ABATEMENTS, CREDITS, AND REFUNDS › Subchapter A— Procedure in General

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.

Notes

Editorial Notes

Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.