Subchapter A — Procedure in General
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- §6401 Amounts treated as overpayments
- §6402 Authority to make credits or refunds
- §6403 Overpayment of installment
- §6404 Abatements
- §6405 Reports of refunds and credits
- §6406 Prohibition of administrative review of decisions
- §6407 Date of allowance of refund or credit
- §6408 State escheat laws not to apply
- §6409 Refunds disregarded in the administration of Federal programs and federally assisted programs