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. § 6429

Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(113), Dec. 19, 2014, 128 Stat. 4054]

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[repealed]

Notes of Decisions
Cited in 1 case (1 in the last 5 years), 2022–2022 · leading case: Delek US Holdings, Inc. v. United States, 32 F.4th 495 (6th Cir. 2022).
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Delek US Holdings, Inc. v. United States, 32 F.4th 495 (6th Cir. 2022). “26 U.S.C. § 6429 (a) (repealed 1988). That meant taxpayers could choose to recover all of it as a refund.”
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