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U.S Code last checked for updates: May 14, 2025
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Title 26
Subtitle F
Chapter 65
Subchapter A
§ 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
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