Subchapter A · Procedure in General
Contents (9)
- Section 6401Amounts treated as overpayments
- Section 6402Authority to make credits or refunds
- Section 6403Overpayment of installment
- Section 6404Abatements
- Section 6405Reports of refunds and credits
- Section 6406Prohibition of administrative review of decisions
- Section 6407Date of allowance of refund or credit
- Section 6408State escheat laws not to apply
- Section 6409Refunds disregarded in the administration of Federal programs and federally assisted programs