---
kind: "section"
citation: "26 U.S.C. § 7486"
title: "26"
title_heading: "Internal Revenue Code"
number: "7486"
heading: "Refund, credit, or abatement of amounts dis­allowed"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/7486"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 76 — Judicial Proceedings"
  - "Subchapter D — Court Review of Tax Court Decisions"
---

# §7486. Refund, credit, or abatement of amounts dis­allowed


In cases where assessment or collection has not been stayed by the filing of a bond, then if the amount of the [deficiency](/usc/26/6211.md?p=a) determined by the [Tax Court](/usc/26/7701.md?p=a-27) is disallowed in whole or in part by the court of review, the amount so disallowed shall be credited or refunded to the [taxpayer](/usc/26/7701.md?p=a-14), without the making of claim therefor, or, if collection has not been made, shall be abated.


## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 891.)