26 USC 6415 - Credits or refunds to persons who collected certain taxes

U.S Code last checked for updates: May 07, 2024

§ 6415.

Credits or refunds to persons who collected certain taxes

(a)

Allowance of credits or refunds

(b)

Credit on returns

(c)

Refund of overcollections

(d)

Refund of taxable payment

(Aug. 16, 1954, ch. 736, 68A Stat. 798; Pub. L. 85–475, § 4(b)(4), June 30, 1958, 72 Stat. 260; Pub. L. 85–859, title I, § 163(d)(1), Sept. 2, 1958, 72 Stat. 1311; Pub. L. 89–44, title VI, § 601(b), June 21, 1965, 79 Stat. 153; Pub. L. 91–258, title II, § 205(b)(2), May 21, 1970, 84 Stat. 241; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

cite as: 26 USC 6415