The following list shows all sections of subchapter A (Procedure in General) of chapter 65 (ABATEMENTS, CREDITS, AND REFUNDS) of subtitle F (Procedure and Administration (§§ 6001-7874)) of the Internal Revenue Code of 1986 (Title 26 of the United States Code). Tap a section to view its text.
|I.R.C. 6401||Amounts treated as overpayments|
|I.R.C. 6402||Authority to make credits or refunds|
|I.R.C. 6403||Overpayment of installment|
|I.R.C. 6405||Reports of refunds and credits|
|I.R.C. 6406||Prohibition of administrative review of decisions|
|I.R.C. 6407||Date of allowance of refund or credit|
|I.R.C. 6408||State escheat laws not to apply|
|I.R.C. 6409||Refunds disregarded in the administration of Federal programs and federally assisted programs|
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