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U.S. Code Title 26
Subtitle F
Chapter 65
Subchapter A
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Subchapter A: Procedure in General
Section 6401: Amounts treated as overpayments
Section 6402: Authority to make credits or refunds
Section 6403: Overpayment of installment
Section 6404: Abatements
Section 6405: Reports of refunds and credits
Section 6406: Prohibition of administrative review of decisions
Section 6407: Date of allowance of refund or credit
Section 6408: State escheat laws not to apply
Section 6409: Refunds disregarded in the administration of Federal programs and federally assisted programs