Title 26 — Internal Revenue CodeRelease 119-73
§6407 Date of allowance of refund or credit
Title 26 › Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 65— - ABATEMENTS, CREDITS, AND REFUNDS › Subchapter Subchapter A— - Procedure in General › § 6407
Full Legal Text
Title 26, §6407
Internal Revenue Code — Source: USLM XML via OLRC
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
Notes & Related Subsidiaries
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
Reference
Citations & Metadata
Citation
26 U.S.C. § 6407
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73