26 C.F.R. § 301.6407-1 Date of allowance of refund or credit.
Title 26 - Internal Revenue
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.
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Abatements, Credits, and Refunds
Procedure in General
§ 301.6407-1 Date of allowance of refund or credit.
