26 CFR 301.6407-1

§ 301.6407-1 Date of allowance of refund or credit.

United States · 26 CFR — Internal Revenue · Status: effective

Cite this

Citation: 26 CFR 301.6407-1, § 301.6407-1 Date of allowance of refund or credit, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/114453
Permanent ID: ys:prov:114453@1
SHA-256: f7a321c0113f46bc88b3cf51662cfe19998e0dee2774a56572dc7ea3bdf23f77

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Full text

The date on which the district director or the director of the regional service center, or an authorized certifying officer designated by either of them, first certifies the allowance 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.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.