
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC7486]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                    CHAPTER 76--JUDICIAL PROCEEDINGS
 
            Subchapter D--Court Review of Tax Court Decisions
 
Sec. 7486. Refund, credit, or abatement of amounts disallowed

    In cases where assessment or collection has not been stayed by the 
filing of a bond, then if the amount of the deficiency determined by the 
Tax Court is disallowed in whole or in part by the court of review, the 
amount so disallowed shall be credited or refunded to the taxpayer, 
without the making of claim therefor, or, if collection has not been 
made, shall be abated.

(Aug. 16, 1954, ch. 736, 68A Stat. 891.)

                  Section Referred to in Other Sections

    This section is referred to in section 6422 of this title.
