1. U.S. Code
  2. title 26
  3. subtitle F
  4. chapter 65
  5. subchapter A
  6. § 6407

View all text of Subchapter A [§ 6401 - § 6409]

§ 6407. Date of allowance of refund or credit

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.)

CITE AS: 26 USC 6407