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TITLE 26 > Subtitle F > CHAPTER 65 > Subchapter A

Subchapter A—Procedure in General

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  • § 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
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    Notes
    6 Pending Update(s)

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