Chapter XX — Refunds

• Sec. 431 — Refunds
• Sec. 432 — Person entitled to claim refund in certain special cases
• Sec. 433 — Form of claim for refund and limitation
• Sec. 434 — Refund for denying liability to deduct tax in certain cases
• Sec. 435 — Refund on appeal, etc
• Sec. 436 — Correctness of assessment not to be questioned
• Sec. 437 — Interest on refunds
• Sec. 438 — Set off and withholding of refunds in certain cases