United States Code · Section

§ 6407 — Date Of Allowance Of Refund Or Credit

26 U.S.C. § 6407

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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.
26 U.S.C. § 6406 26 U.S.C. § 6408

Implementing Regulations