[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.6407-1]

[Page 360]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                    Abatements, Credits, and Refunds
 
Sec. 301.6407-1  Date of allowance of refund or credit.

    The date on which the district director or the director of the 
regional service center, or an authorized certifying officer designated 
by either of them, first certifies the allowance 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.

                      Rules of Special Application