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United States Code

Subchapter A

Procedure in General

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