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  1. IRC
  2. Subtitle F
  3. Chapter 65
  4. Subchapter A

Subchapter A — Procedure in General (Sections 6401 to 6409)

Sec. 6401. Amounts Treated As Overpayments

Sec. 6402. Authority To Make Credits Or Refunds

Sec. 6403. Overpayment Of Installment

Sec. 6404. Abatements

Sec. 6405. Reports Of Refunds And Credits

Sec. 6406. Prohibition Of Administrative Review Of Decisions

Sec. 6407. Date Of Allowance Of Refund Or Credit

Sec. 6408. State Escheat Laws Not To Apply

Sec. 6409. Refunds Disregarded In The Administration Of Federal Programs And Federally Assisted Programs