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US Code · Through Public Law 119-103 (09/02/2026) · Newer source version available

26 U.S.C. § 6407: Date of allowance of refund or credit

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Where this section sits in the code
  1. Title 26—INTERNAL REVENUE CODE
  2. CHAPTER 65—ABATEMENTS, CREDITS, AND REFUNDS

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.

Collected 2026-09-10T05:58:25Z. Source file · JSON

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