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