# 26 U.S.C. § 6407: Date of allowance of refund or credit

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6407>. Cite pinpoints as 26 U.S.C. § 6407(a)(1).

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.

## Regulations

- [Treas. Reg. § 301.6407-1](/26/reg/301.6407-1.md): Date of allowance of refund or credit. (interprets § 6407)

## Leading cases

- [General Instrument Corp. v. United States, 33 Fed. Cl. 4 (Fed. Cl. 1995)](https://www.courtlistener.com/opinion/6762604/general-instrument-corp-v-united-states/)

Derived from: 1939 § 3770(a)(3)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 793
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834