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§ 6401. Amounts treated as overpayments
§ 6402. Authority to make credits or refunds
§ 6403. Overpayment of installment
§ 6404. Abatements
§ 6405. Reports of refunds and credits
§ 6406. Prohibition of administrative review of decisions
§ 6407. Date of allowance of refund or credit
§ 6408. State escheat laws not to apply
Subchapter A—Procedure in General
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