26 USC § 6407 - Date of allowance of refund or credit

---
identifier: "/us/usc/t26/s6407"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 6407 - Date of allowance of refund or credit"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "6407"
section_name: "Date of allowance of refund or credit"
chapter_number: 65
chapter_name: "ABATEMENTS, CREDITS, AND REFUNDS"
subchapter_number: "A"
subchapter_name: "Procedure in General"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 793; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)"
---


# § 6407. Date of allowance of refund or credit

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.

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**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 793; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

## Editorial Notes

### Amendments

1976— struck out “or his delegate” after “Secretary” wherever appearing.