CHAPTER 65— ABATEMENTS, CREDITS, AND REFUNDS
Subchapter A— Procedure in General
26 U.S.C. Subtitle F — Procedure and Administration (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States
Sections in this part
- § 6401. Amounts treated as overpayments
- § 6402. Authority to make credits or refunds
- § 6403. Overpayment of installment
- § 6404. Abatements
- § 6405. Reports of refunds and credits
- § 6406. Prohibition of administrative review of decisions
- § 6407. Date of allowance of refund or credit
- § 6408. State escheat laws not to apply
- § 6409. Refunds disregarded in the administration of Federal programs and federally…
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