Statute · United States Code
26 U.S.C. § 6407 — Date of allowance of refund or credit
26 U.S.C. § 6407
- Type
- Statute
- Source
- United States Code
- Jurisdiction
- Federal
- Date
- 2025-01-06
- Topic
- bankruptcy
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.
Citator
26 U.S.C. § 6407 — Date of allowance of refund or credit is in force in the current edition of the Code, and nothing recorded condemns it.
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.