Internal Revenue Code · 26 U.S.C.
§ 7486. Refund, credit, or abatement of amounts disallowed
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 7486
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Length
- 76 words · about 1 min to read
- Cross-references
- cites 0; cited by 1 Code section and 0 other regulations
In cases where assessment or collection has not been stayed by the filing of a bond, then if the amount of the deficiency determined by the Tax Court is disallowed in whole or in part by the court of review, the amount so disallowed shall be credited or refunded to the taxpayer, without the making of claim therefor, or, if collection has not been made, shall be abated.
(Aug. 16, 1954, ch. 736, 68A Stat. 891.)
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited by 1 Code section
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 76 JUDICIAL PROCEEDINGS
- Subchapter D Court Review of Tax Court Decisions
Nearby sections
- § 7482 Courts of review
- § 7483 Notice of appeal
- § 7484 Change of incumbent in office
- § 7485 Bond to stay assessment and collection
- § 7486 Refund, credit, or abatement of amounts disallowed
- § 7487 Cross references