26 USC 6417
§ 6417 - Elective payment of applicable credits
- § 6417 - Elective payment of applicable credits
- CHAPTER 65— ABATEMENTS, CREDITS, AND REFUNDS › Subchapter B— Rules of Special Application
- Notes
- Editorial Notes
- References in Text
- Prior Provisions
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2025 Amendment
- Effective Date
- Gross-Up of Direct Spending