26 USC 6676
§ 6676 - Erroneous claim for refund or credit
- § 6676 - Erroneous claim for refund or credit
- CHAPTER 68— ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter B— Assessable Penalties
- Notes
- Editorial Notes
- Codification
- Prior Provisions
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2025 Amendment
- Effective Date of 2015 Amendment
- Effective Date of 2010 Amendment
- Effective Date
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