 | Administrative law - 1967 - 688 pages
...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)...shall refund any balance to such person. § 46.6402 (a)-l Authority to make credits or refunds. For regulations under section 6402 of general application... | |
 | Administrative law - 1971 - 608 pages
...on Procedure and Administration) . 142 Chap. I — Int. Rev. Serv., Dept. of the Treas. §46.6417-1 §46. 6402 (a) Statutory provisions; authority to...shall refund any balance to such person. § 46.6402 (a)-l Authority to make credits or refunds. For regulations under section 6402 of general application... | |
 | Administrative law - 1967 - 316 pages
...the 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... | |
 | Administrative law - 1969 - 322 pages
...provisions of § 301 7503-l 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... | |
 | Administrative law - 1970 - 310 pages
...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... | |
 | Administrative law - 1978 - 780 pages
...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... | |
 | Administrative law - 1969 - 308 pages
...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... | |
 | Administrative law - 1969 - 850 pages
...holiday, see § 301.7503-1 of this chapter Regulations on Procedure and Administration) . §46.6402 (a) Statutory provisions; authority to make credits...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... | |
 | Administrative law - 1966 - 628 pages
...and Administration) . §46.6402 (a) Statutory provisions; authority to make credits or refunds. Sic. 6402. Authority to make credits or refunds — (a)...shall refund any balance to such person. § 46.6402 (a)-l Authority to make credits or refunds. For regulations under section 6402 of general application... | |
 | Administrative law - 1976 - 400 pages
...6710, Apr. 28, 1970] §31-6402 (a) Statutory provisions; authority to make credits or refunds. Bee. 6402. Authority to make credits or refunds — (a)...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... 
