Subchapter A—Procedure in General

Sec.
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 assisted programs.

        

Editorial Notes

Amendments

2010—Pub. L. 111–312, title VII, §728(b), Dec. 17, 2010, 124 Stat. 3317, added item 6409.

1987—Pub. L. 100–203, title X, §10621(b), Dec. 22, 1987, 101 Stat. 1330–452, added item 6408.