26 U.S.C. § 6407
Date of allowance of refund or credit
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
Cite this
- Citation
- 26 U.S.C. § 6407, Date of allowance of refund or credit, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464158
- Permanent ID
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96a824628d5ee2a96cba2d2b795796d4a2b4fd4fa3fdcc159d82f690ce77745f
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Full text
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.
Legislative history
The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.
- Tax Reform Act of 1976House: no recorded tallySenate: no recorded tally