26 U.S.C. § 7486
Refund, credit, or abatement of amounts disallowed
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
Cite this
- Citation
- 26 U.S.C. § 7486, Refund, credit, or abatement of amounts disallowed, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464504
- Permanent ID
ys:prov:464504@1- SHA-256
6a89f0ac9f34ca46a73eaa9524917b043f157bdf1eb785f2f9d15168d439bb94
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Full text
In cases where assessment or collection has not been stayed by the filing of a bond, then if the amount of the deficiency determined by the Tax Court is disallowed in whole or in part by the court of review, the amount so disallowed shall be credited or refunded to the taxpayer, without the making of claim therefor, or, if collection has not been made, shall be abated.
Legislative history
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