26 U.S.C.
United States Code, 2011 Edition
Title 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 65 - ABATEMENTS, CREDITS, AND REFUNDS
Subchapter A - Procedure in General
Table Of Contents
From the U.S. Government Printing Office, www.gpo.gov

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.