Subchapter A. Procedure in General
- § 6401 - Amounts treated as overpayments
- § 6402 - Authority to make credits or refunds
- § 6403 - Overpayment of installment
- § 6404 - Abatements
- § 6405 - Reports of refunds and credits
- § 6406 - Prohibition of administrative review of decisions
- § 6407 - Date of allowance of refund or credit
- § 6408 - State escheat laws not to apply
- § 6409 - Refunds disregarded in the administration of Federal programs and federally assisted programs