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.
(Aug. 16, 1954, ch. 736, 68A Stat. 793; Oct. 4, 1976, Pub. L. 94-455, title XIX, 1906(b)(13)(A), 90 Stat. 1834.)
BACKGROUND NOTES
AMENDMENTS
1976--Pub. L. 94-455 struck out “or his delegate” after “Secretary"
wherever appearing.
