United States Code, 2006 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE
Bills and Statutes
United States Code
SuDoc Class Number
Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 65 - ABATEMENTS, CREDITS, AND REFUNDS Subchapter A - Procedure in General Sec. 6409 - Refunds disregarded in the administration of Federal programs and federally assisted programs
Laws in Effect as of Date
January 3, 2012
Added Pub. L. 111-312, title VII, §728(a), Dec. 17, 2010, 124 Stat. 3317.