1. U.S. Code
  2. title 26
  3. subtitle F
  4. chapter 76
  5. subchapter A
  6. § 7405

View all text of Subchapter A [§ 7401 - § 7410]

§ 7405. Action for recovery of erroneous refunds
(a) Refunds after limitation period
(b) Refunds otherwise erroneous
(c) Interest
(d) Periods of limitation
(Aug. 16, 1954, ch. 736, 68A Stat. 874.)

CITE AS: 26 USC 7405