26 USC 7423 - Repayments to officers or employees

U.S Code last checked for updates: May 03, 2024

§ 7423.

Repayments to officers or employees

The Secretary, subject to regulations prescribed by the Secretary, is authorized to repay—

(1)

Collections recovered

(2)

Damages and costs

(Aug. 16, 1954, ch. 736, 68A Stat. 877; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

cite as: 26 USC 7423