Code of Federal Regulations · Subpart
Subpart ECFRd210e15bfae32be — Abatements, Credits, And Refunds
26 C.F.R. pt. 301, subpt. ECFRd210e15bfae32be
- § 301.6401-1 -1 Amounts Treated As Overpayments
- § 301.6402-1 -1 Authority To Make Credits Or Refunds
- § 301.6402-2 -2 Claims For Credit Or Refund
- § 301.6402-3 -3 Special Rules Applicable To Income Tax
- § 301.6402-4 -4 Payments In Excess Of Amounts Shown On Return
- § 301.6402-5 -5 Offset Of Past-due Support Against Overpayment
- § 301.6402-6 -6 Offset Of Past-due, Legally Enforceable Debt Against Overpayment
- § 301.6402-7 -7 Claims For Refund And Applications For Tentative Carryback Adjustments Involving Consolidated Groups That Include Insolvent Financial Institutions
- § 301.6403-1 -1 Overpayment Of Installment
- § 301.6404-0 -0 Table Of Contents
- § 301.6404-1 -1 Abatements
- § 301.6404-2 -2 Abatement Of Interest
- § 301.6404-3 -3 Abatement Of Penalty Or Addition To Tax Attributable To Erroneous Written Advice Of The Internal Revenue Service
- § 301.6404-4 -4 Suspension Of Interest And Certain Penalties When The Internal Revenue Service Does Not Timely Contact The Taxpayer
- § 301.6405-1 -1 Reports Of Refunds And Credits
- § 301.6407-1 -1 Date Of Allowance Of Refund Or Credit
- § 301.6411-1 -1 Tentative Carryback Adjustments
- § 301.6413-1 -1 Special Rules Applicable To Certain Employment Taxes
- § 301.6414-1 -1 Income Tax Withheld
- § 301.6425-1 -1 Adjustment Of Overpayment Of Estimated Income Tax By Corporation