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Date of allowance of refund or credit

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Title 26—INTERNAL REVENUE CODE > Subtitle F—Procedure and Administration > CHAPTER 65—ABATEMENTS, CREDITS, AND REFUNDS > Subchapter A—Procedure in General

This text was captured on Sep 16, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

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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 ; Pub. L. 94–455, title XIX, § 1906(b)(13)(A) , Oct. 4, 1976 , 90 Stat. 1834 .)

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