U.S. Code » Title 26 » Subtitle Subtitle F— Procedure and Administration › Chapter CHAPTER 65— ABATEMENTS, CREDITS, AND REFUNDS › Subchapter Subchapter B— Rules of Special Application

26 U.S.C. § 6424

Repealed. Pub. L. 97–424, title V, § 515(b)(5), Jan. 6, 1983, 96 Stat. 2181]

Read at: OLRCuscode.house.gov CornellLII GovInfogovinfo.gov JustiaTitle 26 CasesGoogle Scholar

[repealed]

Notes of Decisions
Cited in 7 cases (7 in the last 5 years), 2021–2023 · leading case: Blankenship v. Dep't of the Treasury, Internal Revenue Serv. (E.D. Cal. 2021).
Sort: Relevance Newest Treatment
Blankenship v. Dep't of the Treasury, Internal Revenue Serv. (E.D. Cal. 2021). · cites it 2× “3d at 1020 (citing 26 U.S.C. § 6424 (a)). This amount is credited against the 20 individual’s federal income tax for the year 2020.”
Ross v. Bolin (E.D. Cal. 2022). · cites it 2× “3d at 1020 (citing 26 U.S.C. § 6424 (a)). This amount is credited against the 17 individual’s federal income tax for the year 2020.”
Sierra v. IRS (E.D. Cal. 2022). · cites it 2× “3d at 1020 (citing 26 U.S.C. § 6424 (a)). This amount is credited against the 24 individual’s federal income tax for the year 2020.”
Wilson v. Dep't of Treasury Internal Revenue Serv. (E.D. Cal. 2022). “19 3d at 1020 (citing 26 U.S.C. § 6424 (a)). This amount is credited against the individual’s federal 20 income tax for the year 2020.”
Hernandez Lovo v. Internal Revenue Serv. (E.D. Cal. 2022). “at 1021 (citing 26 U.S.C. § 6424 (d)). 11 The CARES Act provides that “each individual who was an eligible individual for such 12 individual’s first taxable year beginning in 2019 shall be treated as having made a payment 13 against the tax imposed by chapter 1 for such taxable…”
Lewis v. IRS (E.D. Cal. 2022). “27 3d at 1020 (citing 26 U.S.C. § 6424 (a)). This amount is credited against the individual’s federal 28 income tax for the year 2020.”
Miranda v. Dep't of Treasury Internal Revenue Serv. (E.D. Cal. 2023). “16 3d at 1020 (citing 26 U.S.C. § 6424 (a)). This amount is credited against the individual’s federal 17 income tax for the year 2020.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.