Page:United States Statutes at Large Volume 68A.djvu/833

 CH. 65—ABATEMENTS, CREDITS AND REFUNDS

793

and D of chapter 76 (relating to the Tax Court), be subject to review by any other administrative or accounting officer, employee, or agent of the United States. SEC. 6407. DATE OF ALLOWANCE OF REFUND OR CREDIT.

The date on which the Secretary or his delegate 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.

§6407 49012°—54

53

�