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. § 6431

Repealed. Pub. L. 115–97, title I, § 13404(b), Dec. 22, 2017, 131 Stat. 2138]

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[repealed]

Notes of Decisions
Cited in 1 case (1 in the last 5 years), 2021–2021 · leading case: Indiana Mun. Power Agency v. United States, No. 20-2038 (Fed. Cl. July 23, 2021).
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Indiana Mun. Power Agency v. United States, No. 20-2038 (Fed. Cl. July 23, 2021). · cites it 6× “for refunding internal revenue collections,” including refunds due under 26 U.S.C. § 6431 ). 2. Plaintiffs’ Bonds The plaintiffs are the following public power entities: Indiana Municipal Power Agency; Missouri Joint Municipal Electric Utility Commission; Northern Illinois…”
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