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26 U.S.C. 6402 - Authority to make credits or refunds


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Sec. 6401 - Amounts treated as overpayments
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Sec. 6402 - Authority to make credits or refunds
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Sec. 6403 - Overpayment of installment
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Sec. 6404 - Abatements
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Sec. 6405 - Reports of refunds and credits
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Sec. 6406 - Prohibition of administrative review of decisions
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Sec. 6407 - Date of allowance of refund or credit
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Sec. 6408 - State escheat laws not to apply
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Sec. 6409 - Refunds disregarded in the administration of Federal programs and federally assisted programs