---
type: "LegalText"
title: "26 U.S.C. § 6407"
description: "Date of allowance of refund or credit"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
chapter_number: "65"
chapter_name: "ABATEMENTS, CREDITS, AND REFUNDS"
section: "6407"
citation: "26 U.S.C. § 6407"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
source_identifier: "/us/usc/t26/s6407"
source_file: "data/legal/raw/us/code/title-26/usc26.xml"
source_hash: "72323b6b5e2b9ebdeb2f035964a67415470c18bf11ad99311d6be44e7ef317c4"
raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
text_hash: "1b011dfd26017b9afae4832bd46d82082ee4cbfdd6faf10dd25cc50f1a5c3fb1"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 26 U.S.C. § 6407 - Date of allowance of refund or credit

## Text

The date on which the Secretary first authorizes the scheduling of an overassessment in respect of any internal revenue tax shall be considered as the date of allowance of refund or credit in respect of such tax.

(Aug. 16, 1954, ch. 736, 68A Stat. 793; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

## Notes

Editorial Notes

Amendments1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.