Contents
- (a) Rate2 changes
- (b) Period3 changes
- (d) Advance payment of tax, payment of estimated tax, and credit for income tax withholding
- (e) Disallowance of interest on certain overpayments3 changes
- (f) Refund of income tax caused by carryback or adjustment for certain unused deductions21 changes
- (g) No interest until return in processible form3 changes
- (h) Prohibition of administrative review
- [(c) Repealed. Pub. L. 85–866, title I, § 83(c), Sept. 2, 1958, 72 Stat. 1664]1 change
[(c)
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