Subchapter A - Procedure in General
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Subchapter A - Procedure in General
26 USC 6401 - Amounts treated as overpayments
26 USC 6402 - Authority to make credits or refunds
26 USC 6403 - Overpayment of installment
26 USC 6404 - Abatements
26 USC 6405 - Reports of refunds and credits
26 USC 6406 - Prohibition of administrative review of decisions
26 USC 6407 - Date of allowance of refund or credit
26 USC 6408 - State escheat laws not to apply
‹ TITLE 26 - US CODE - CHAPTER 65 - ABATEMENTS, CREDITS, AND REFUNDS
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26 USC 6401 - Amounts treated as overpayments ›
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