United States Code · Subchapter

Subchapter A — Procedure In General

26 U.S.C. subch. schA

• § 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
• § 6409 Refunds Disregarded In The Administration Of Federal Programs And Federally Assisted Programs