§ 301.6407-1 Date of allowance of refund or credit.
Amended 1976
- 1976 Pub. L. 94-455 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
Cases: General Instrument Corp. v. United States, 33 Fed. Cl. 4 (Fed. Cl. 1995)
The date on which the Secretary first authorizes the scheduling of an overassessment in respect of any internal revenue tax shall be considered as the date of allowance of refund or credit in respect of such tax.