# 26 U.S.C. § 6405: Reports of refunds and credits

> Federal · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/usc_t26_s6405

## Section

- **Citation:** 26 U.S.C. § 6405
- **Heading:** Reports of refunds and credits
- **Jurisdiction:** Federal
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** September 16, 2026
- **Source:** Publisher's official text
- **Location:** Title 26—INTERNAL REVENUE CODE > Subtitle F—Procedure and Administration > CHAPTER 65—ABATEMENTS, CREDITS, AND REFUNDS > Subchapter A—Procedure in General

## Text

No refund or credit of any income, war profits, excess profits, estate, or gift tax, or any tax imposed with respect to public charities, private foundations, operators’ trust funds, pension plans, or real estate investment trusts under chapter 41, 42, 43, or 44, in excess of $2,000,000 ($5,000,000 in the case of a C corporation) shall be made until after the expiration of 30 days from the date upon which a report giving the name of the person to whom the refund or credit is to be made, the amount of such refund or credit, and a summary of the facts and the decision of the Secretary, is submitted to the Joint Committee on Taxation.

( Aug. 16, 1954, ch. 736 , 68A Stat. 792 ; Pub. L. 92–418, § 2(b) , Aug. 29, 1972 , 86 Stat. 657 ; Pub. L. 92–512, title II, § 203(a) , Oct. 20, 1972 , 86 Stat. 944 ; Pub. L. 94–455, title XII, § 1210(a) , (b), title XIX, § 1906(b)(13)(A), Oct. 4, 1976 , 90 Stat. 1711 , 1834; Pub. L. 95–227, § 4(d)(3) , Feb. 10, 1978 , 92 Stat. 23 ; Pub. L. 98–369, div. A, title VII, § 711(c)(3) , July 18, 1984 , 98 Stat. 946 ; Pub. L. 99–514, title XVIII, § 1879(e) , Oct. 22, 1986 , 100 Stat. 2906 ; Pub. L. 101–508, title XI , §§ 11801(c)(21)(A), 11834(a), Nov. 5, 1990 , 104 Stat. 1388–528 , 1388–560; Pub. L. 106–554, § 1(a)(7) [title III, § 305(a)] , Dec. 21, 2000 , 114 Stat. 2763 , 2763A–634; Pub. L. 113–295, div. A, title III, § 301(a) , Dec. 19, 2014 , 128 Stat. 4055 .)

## Nearby sections

- [26 U.S.C. § 6401 Amounts treated as overpayments](https://www.frixlaw.com/law-library/statutes/usc_t26_s6401.md)
- [26 U.S.C. § 6402 Authority to make credits or refunds](https://www.frixlaw.com/law-library/statutes/usc_t26_s6402.md)
- [26 U.S.C. § 6403 Overpayment of installment](https://www.frixlaw.com/law-library/statutes/usc_t26_s6403.md)
- [26 U.S.C. § 6404 Abatements](https://www.frixlaw.com/law-library/statutes/usc_t26_s6404.md)
- [26 U.S.C. § 6405 Reports of refunds and credits](https://www.frixlaw.com/law-library/statutes/usc_t26_s6405.md)
- [26 U.S.C. § 6406 Prohibition of administrative review of decisions](https://www.frixlaw.com/law-library/statutes/usc_t26_s6406.md)
- [26 U.S.C. § 6407 Date of allowance of refund or credit](https://www.frixlaw.com/law-library/statutes/usc_t26_s6407.md)
- [26 U.S.C. § 6408 State escheat laws not to apply](https://www.frixlaw.com/law-library/statutes/usc_t26_s6408.md)
- [26 U.S.C. § 6409 Refunds disregarded in the administration of Federal programs and federally assisted programs](https://www.frixlaw.com/law-library/statutes/usc_t26_s6409.md)
- [26 U.S.C. § 6411 Tentative carryback and refund adjustments](https://www.frixlaw.com/law-library/statutes/usc_t26_s6411.md)
- [26 U.S.C. § 6412 Floor stocks refunds](https://www.frixlaw.com/law-library/statutes/usc_t26_s6412.md)
- [26 U.S.C. § 6413 Special rules applicable to certain employment taxes](https://www.frixlaw.com/law-library/statutes/usc_t26_s6413.md)
- [26 U.S.C. § 6414 Income tax withheld](https://www.frixlaw.com/law-library/statutes/usc_t26_s6414.md)
- [26 U.S.C. § 6415 Credits or refunds to persons who collected certain taxes](https://www.frixlaw.com/law-library/statutes/usc_t26_s6415.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/usc_t26_s6405. Check the current official text before relying on it. Not legal advice.