---
kind: "section"
citation: "26 U.S.C. § 6407"
title: "26"
title_heading: "Internal Revenue Code"
number: "6407"
heading: "Date of allowance of refund or credit"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/6407"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 65 — Abatements, Credits, and Refunds"
  - "Subchapter A — Procedure in General"
---

# §6407. Date of allowance of refund or credit


The date on which the [Secretary](/usc/26/7701.md?p=a-11-B) 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.


## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 793; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

## Notes

### Editorial Notes

### Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.