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

§ 6407. Date of allowance of refund or credit

(Aug. 16, 1954, ch. 736, 68A Stat. 793; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)