Code of Federal Regulations · Section
§ 48.6416(f)-1 — (f)-1 Credit On Returns
26 C.F.R. § 48.6416(f)-1
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Any person entitled to claim refund of any overpayment of tax imposed by section 4041, 4042, 4051 or chapter 32 may, in lieu of claiming refund of the overpayment, claim credit for the overpayment on any return of tax under this subpart subsequently filed. Any such credit claimed on a return must be supported by the evidence prescribed in the applicable regulations in this subpart and § 301.6402 of this chapter (Regulations on Procedure and Administration).
Authorizing Statute
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Registration and bond26 U.S.C. § 4101
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Certain taxes on sales and services26 U.S.C. § 6416
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Time for filing returns and other documents26 U.S.C. § 6071
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Definitions; special rule; administrative authority26 U.S.C. § 4083
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Certain tax-free sales26 U.S.C. § 4221
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Imposition of tax26 U.S.C. § 4081
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Exemptions for diesel fuel and kerosene26 U.S.C. § 4082
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Fuels not used for taxable purposes26 U.S.C. § 6427
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Definitions and special rules26 U.S.C. § 4052
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Rules and regulations26 U.S.C. § 7805
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Gas guzzler tax26 U.S.C. § 4064