Pub. L. 86-280 Sep. 16, 1959

73 Stat. 563 · Changed 1 section of the Code

Bill H.R. 2906

§ 6511 Limitations on credit or refund

  • (d)(2)(A) Pub. L. 86–280 inserted in first sentence exception with respect to overpayment as a result of elimination of excess…