US LAWS, STATUTES & CODES ON-LINE
US SUBCHAPTER A — PROCEDURE IN GENERAL
- § 6401. — Amounts treated as overpayments.
- § 6402. — Authority to make credits or refunds.
- § 6403. — Overpayment of installment.
- § 6404. — Abatements.
- § 6405. — Reports of refunds and credits.
- § 6406. — Prohibition of administrative review of decisions.
- § 6407. — Date of allowance of refund or credit.
- § 6408. — State escheat laws not to apply.