26 USC 6401
§ 6401 - Amounts treated as overpayments
- § 6401 - Amounts treated as overpayments
- CHAPTER 65— ABATEMENTS, CREDITS, AND REFUNDS › Subchapter A— Procedure in General
- Notes
- Editorial Notes
- Codification
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2017 Amendment
- Effective Date of 2009 Amendment
- Effective Date of 2008 Amendment
- Effective Date of 2005 Amendment
- Effective Date of 1998 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1984 Amendment
- Effective Date of 1980 Amendments
- Effective Date of 1978 Amendment
- Effective Date of 1976 Amendment
- Effective Date of 1975 Amendment
- Effective Date of 1970 Amendment
- Effective Date of 1969 Amendment
- Effective Date of 1965 Amendment
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