26 CFR § 301.6407-1 - Date of allowance of refund or credit.

---
identifier: "/us/cfr/t26/s301.6407-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 301.6407-1 - Date of allowance of refund or credit."
title_number: 26
title_name: "Internal Revenue"
section_number: "301.6407-1"
section_name: "Date of allowance of refund or credit."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "F"
subchapter_name: "PROCEDURE AND ADMINISTRATION"
part_number: "301"
part_name: "PROCEDURE AND ADMINISTRATION"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805."
regulatory_source: "32 FR 15241, Nov. 3, 1967, unless otherwise noted."
cfr_part: "301"
---


# 301.6407-1 Date of allowance of refund or credit.

The date on which the district director or the director of the regional service center, or an authorized certifying officer designated by either of them, first certifies the allowance 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.