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
Table Of Contents
From the U.S. Government Printing Office, www.gpo.gov

Subchapter
Sec.1
A.
Procedure in general
6401
B.
Rules of special application
6411