26 USC § 7486 - Refund, credit, or abatement of amounts disallowed
---
identifier: "/us/usc/t26/s7486"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 7486 - Refund, credit, or abatement of amounts disallowed"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "7486"
section_name: "Refund, credit, or abatement of amounts disallowed"
chapter_number: 76
chapter_name: "JUDICIAL PROCEEDINGS"
subchapter_number: "D"
subchapter_name: "Court Review of Tax Court Decisions"
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. 891.)"
---
# § 7486. Refund, credit, or abatement of amounts disallowed
In cases where assessment or collection has not been stayed by the filing of a bond, then if the amount of the deficiency determined by the Tax Court is disallowed in whole or in part by the court of review, the amount so disallowed shall be credited or refunded to the taxpayer, without the making of claim therefor, or, if collection has not been made, shall be abated.
---
**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 891.)