Source: https://www.gpo.gov/fdsys/search/pagedetails.action?browsePath=Title+26%2FSubtitle+F%2FChapter+65%2FSubchapter+A%2FSec.+6401&granuleId=USCODE-2011-title26-subtitleF-chap65-subchapA-sec6401&packageId=USCODE-2011-title26&collapse=true&fromBrowse=true
Timestamp: 2016-02-14 21:23:59
Document Index: 181661772

Matched Legal Cases: ['§809', '§331', '§207', '§204', '§701', '§701', '§301', '§103', '§223', '§307', '§102', '§474', '§735', '§1246', '§1012', '§6022', '§1303', '§15316', '§4', '§15316', '§1531']

26 U.S.C. 6401 - Amounts treated as overpayments
Formats Text (15 KB) | PDF (37 KB)
Contained WithinTitle 26 - INTERNAL REVENUE CODESubtitle F - Procedure and AdministrationCHAPTER 65 - ABATEMENTS, CREDITS, AND REFUNDSSubchapter A - Procedure in GeneralSec. 6401 - Amounts treated as overpayments
Containssection 6401
Source CreditAug. 16, 1954, ch. 736, 68A Stat. 791; Pub. L. 89-44, title VIII, §809(d)(6), June 21, 1965, 79 Stat. 168; Pub. L. 91-172, title III, §331(c), Dec. 30, 1969, 83 Stat. 598; Pub. L. 91-258, title II, §207(d)(1), May 21, 1970, 84 Stat. 248; Pub. L. 94-12, title II, §204(b)(1), Mar. 29, 1975, 89 Stat. 31; Pub. L. 94-455, title VII, §701(f)(2), (3), Oct. 4, 1976, 90 Stat. 1580; Pub. L. 95-600, title VII, §701(u)(15)(D), Nov. 6, 1978, 92 Stat. 2919; Pub. L. 95-618, title III, §301(c)(2), Nov. 9, 1978, 92 Stat. 3199; Pub. L. 96-222, title I, §103(a)(2)(B)(iv), Apr. 1, 1980, 94 Stat. 209; Pub. L. 96-223, title II, §223(b)(2), Apr. 2, 1980, 94 Stat. 266; Pub. L. 97-248, title III, §§307(a)(9), 308(a), Sept. 3, 1982, 96 Stat. 589, 591; Pub. L. 98-67, title I, §102(a), Aug. <!-- PDFPage:3320 -->5, 1983, 97 Stat. 369; Pub. L. 98-369, div. A, title IV, §474(r)(36), title VII, §735(c)(16), July 18, 1984, 98 Stat. 846, 985; Pub. L. 99-514, title XII, §1246(b), Oct. 22, 1986, 100 Stat. 2582; Pub. L. 100-647, title I, §1012(s)(1)(B), Nov. 10, 1988, 102 Stat. 3527; Pub. L. 105-206, title VI, §6022(a), July 22, 1998, 112 Stat. 824; Pub. L. 109-58, title XIII, §1303(c)(4), Aug. 8, 2005, 119 Stat. 997; Pub. L. 110-234, title XV, §15316(c)(3), May 22, 2008, 122 Stat. 1511; Pub. L. 110-246, §4(a), title XV, §15316(c)(3), June 18, 2008, 122 Stat. 1664, 2273; Pub. L. 111-5, div. B, title I, §1531(c)(5), Feb. 17, 2009, 123 Stat. 360.
Statutes at Large References79 Stat. 16883 Stat. 59884 Stat. 24889 Stat. 3190 Stat. 158092 Stat. 2919, 319994 Stat. 209, 26696 Stat. 58997 Stat. 36998 Stat. 846100 Stat. 2582102 Stat. 3527112 Stat. 824119 Stat. 997122 Stat. 1511, 1664123 Stat. 360
Public Law ReferencesPublic Law 89-44, Public Law 91-172, Public Law 91-258, Public Law 94-12, Public Law 94-455, Public Law 95-600, Public Law 95-618, Public Law 96-222, Public Law 96-223, Public Law 97-247, Public Law 97-248, Public Law 97-424, Public Law 98-67, Public Law 98-369, Public Law 99-514, Public Law 100-647, Public Law 105-206, Public Law 109-58, Public Law 110-234, Public Law 110-246, Public Law 111-5