 | 1970 - 706 sivua
...performance of acts when the last day falls on Saturday, Sunday, or a legal holiday, see § 301.7503-1 of this chapter (Regulations on Procedure and Administration)...301.6402-2 of this chapter (Regulations on Procedure and Administration) . §46.64O4(a) Statutory provisions; abatements. SEC. 6404. Abatements — (a) General... | |
 | 1967 - 688 sivua
...holiday, see § 301.7503-1 of this chapter (Regulations on Procedure and Administration) . § 46. 6402 (a) Statutory provisions; authority to make credits...301.6402-2 of this chapter (Regulations on Procedure and Administration) . 46.6404(a) Statutory abatements. provisions ; SEC. 6404. Abatements — (a) General... | |
 | 1966 - 628 sivua
...and Administration) . §46.6402 (a) Statutory provisions; authority to make credits or refunds. Sic. 6402. Authority to make credits or refunds — (a)...301.6402-2 of this chapter (Regulations on Procedure and Administration) . § 46.6404 (a) Statutory provisions; abatements. SEC. 6404. Abatements — (a) General... | |
 | 1971 - 608 sivua
...Procedure and Administration) . 142 Chap. I — Int. Rev. Serv., Dept. of the Treas. §46.6417-1 §46. 6402 (a) Statutory provisions; authority to make credits...under section 6402 of general application in respect oí credits or refunds, see §§ 301.6402-1 and 301.6402-2 of this chapter (Regulations on Procedure... | |
 | 1976 - 676 sivua
...performance of acts when the last day falls on Saturday, Sunday, or a legal holiday, see § 301.7503-1 of this chapter (Regulations on Procedure and Administration)...person. § 46.6402 (a)-l Authority to make credits or refund«. For regulations under section 6402 of general application in respect of credits or refunds,... | |
 | 1969 - 850 sivua
...performance of acts when the last day falls on Saturday, Sunday, or a legal holiday, see § 301.7503-1 of this chapter Regulations on Procedure and Administration)...part of the person who made the overpayment and shall relund any balance to such person. § 46.6402(a)-1 Authority to make credits or refunds. For regulations... | |
 | 1967 - 316 sivua
...provisions of § 301 7503-1 of this chapter (Regulations on Procedure and Administration) . §31. 6402 (a) Statutory provisions; authority to make credits...overpayment and shall refund any balance to such person. § 31.6402(a)-l Credits or refunds. (a) In general. For regulations under section 6402 of special application... | |
 | 1970 - 310 sivua
...provisions of § 301.7503-l of this chapter (Regulations on Procedure and Administration) . § 3 1.6402 (a) Statutory provisions; authority to make credits...overpayment and shall refund any balance to such person. § 31.6402 (a)-l Credits or refunds. (a) In general. For regulations under section 6402 of special... | |
 | 1978 - 780 sivua
...holiday, see §301.7503-1 of this chapter (Regulations on Procedure and Administration). § 46.6402(a) Statutory provisions; authority to make credits or...overpayment and shall refund any balance to such person. § 46.6402(a)-l Authority to make credits or refunds. For regulations under section 6402 of general... | |
 | 1969 - 308 sivua
...provisions of § 301 7503-1 of this chapter (Regulations on Procedure and Administration) . §31.6402(a) Statutory provisions; authority to make credits or...overpayment and shall refund any balance to such person. § 31.6402 (a)-l Credits or refunds. (a) In general. For regulations under section 6402 of special... | |
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SEC. 6402. Authority to make credits or refunds — (a) General rule. In the case of any overpayment, the Secretary or his delegate, within the applicable period of limitations, may credit the amount of such overpayment, including any interest allowed... 
