---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch65/schA"
level: "subchapter"
label: "Subchapter A"
heading: "Procedure in General"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stF-ch65-schA"
sections_count: 9
---

# Subchapter A — Procedure in General

Title 26 — Internal Revenue Code › Subtitle F — Procedure and Administration › Chapter 65 — Abatements, Credits, and Refunds

## Sections

- [§6401. Amounts treated as overpayments](/usc/26/6401.md)
- [§6402. Authority to make credits or refunds](/usc/26/6402.md)
- [§6403. Overpayment of installment](/usc/26/6403.md)
- [§6404. Abatements](/usc/26/6404.md)
- [§6405. Reports of refunds and credits](/usc/26/6405.md)
- [§6406. Prohibition of administrative review of decisions](/usc/26/6406.md)
- [§6407. Date of allowance of refund or credit](/usc/26/6407.md)
- [§6408. State escheat laws not to apply](/usc/26/6408.md)
- [§6409. Refunds disregarded in the administration of Federal programs and federally assisted programs](/usc/26/6409.md)