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Regulations last checked for updates: Nov 22, 2024
Title 26 - Internal Revenue last revised: Nov 20, 2024
All Titles
Title 26
Chapter I
Part 301
Subpart 0 - Abatements, Credits, and Refunds
PROCEDURE IN GENERAL
§ 301.6401-1 - Amounts treated as overpayments.
§ 301.6402-1 - Authority to make credits or refunds.
§ 301.6402-2 - Claims for credit or refund.
§ 301.6402-3 - Special rules applicable to income tax.
§ 301.6402-4 - Payments in excess of amounts shown on return.
§ 301.6402-5 - Offset of past-due support against overpayment.
§ 301.6402-6 - Offset of past-due, legally enforceable debt against overpayment.
§ 301.6402-7 - Claims for refund and applications for tentative carryback adjustments involving consolidated groups that include insolvent financial institutions.
§ 301.6403-1 - Overpayment of installment.
§ 301.6404-0 - Table of contents.
§ 301.6404-1 - Abatements.
§ 301.6404-2 - Abatement of interest.
§ 301.6404-3 - Abatement of penalty or addition to tax attributable to erroneous written advice of the Internal Revenue Service.
§ 301.6404-4 - Suspension of interest and certain penalties when the Internal Revenue Service does not timely contact the taxpayer.
§ 301.6405-1 - Reports of refunds and credits.
§ 301.6407-1 - Date of allowance of refund or credit.
RULES OF SPECIAL APPLICATION
§ 301.6411-1 - Tentative carryback adjustments.
§ 301.6413-1 - Special rules applicable to certain employment taxes.
§ 301.6414-1 - Income tax withheld.
§ 301.6425-1 - Adjustment of overpayment of estimated income tax by corporation.
authority:
Section 301.1474-1 also issued under
26 U.S.C. 1474
(f)
source:
32 FR 15241, Nov. 3, 1967, unless otherwise noted.
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