{"data":{"id":"us/26-u.s.c.-6407","jurisdiction":"us","citation":"26 U.S.C. § 6407","heading":"Date of allowance of refund or credit","body":"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.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 65—ABATEMENTS, CREDITS, AND REFUNDS"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"96a824628d5ee2a96cba2d2b795796d4a2b4fd4fa3fdcc159d82f690ce77745f","source_id":"us","stale":true,"prev":"us/26-u.s.c.-6406","next":"us/26-u.s.c.-6408"},"notice":"GroundRules: Original legal text. Not legal advice."}