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Зөөврийн станц Hp. тээрмийн цэвэр тээрэм 6407. 26 U.S. Code § 6407Date of allowance of refund or . Date of allowance of refund or credit The date on which the Secretary 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.