26Title 26The US tax code, read & explained

26 U.S.C. § 6407

§ 6407. Date of allowance of refund or credit

46 words · amended 1 times

Compare on Cornell LII Official XML (House)

No plain-English explainer yet. Below is the official text. Explainers are being added section by section.

The law as written

Current through Public Law 119-102. Amendment notes omitted.

The date on which the Secretary first authorizes the scheduling of an overassessment in respect of any internal revenue tax shall be considered as the date of allowance of refund or credit in respect of such tax.