Federal (United States) · Regulations
Subpart ECFRd210e15bfae32be — Abatements, Credits, and Refunds
20 sections
20 sections
- 26 C.F.R. § 301.6401-1Amounts treated as overpayments.
- 26 C.F.R. § 301.6402-1Authority to make credits or refunds.
- 26 C.F.R. § 301.6402-2Claims for credit or refund.
- 26 C.F.R. § 301.6402-3Special rules applicable to income tax.
- 26 C.F.R. § 301.6402-4Payments in excess of amounts shown on return.
- 26 C.F.R. § 301.6402-5Offset of past-due support against overpayment.
- 26 C.F.R. § 301.6402-6Offset of past-due, legally enforceable debt against overpayment.
- 26 C.F.R. § 301.6402-7Claims for refund and applications for tentative carryback adjustments involving consolidated groups that include insolvent financial institutions.
- 26 C.F.R. § 301.6403-1Overpayment of installment.
- 26 C.F.R. § 301.6404-0Table of contents.
- 26 C.F.R. § 301.6404-1Abatements.
- 26 C.F.R. § 301.6404-2Abatement of interest.
- 26 C.F.R. § 301.6404-3Abatement of penalty or addition to tax attributable to erroneous written advice of the Internal Revenue Service.
- 26 C.F.R. § 301.6404-4Suspension of interest and certain penalties when the Internal Revenue Service does not timely contact the taxpayer.
- 26 C.F.R. § 301.6405-1Reports of refunds and credits.
- 26 C.F.R. § 301.6407-1Date of allowance of refund or credit.
- 26 C.F.R. § 301.6411-1Tentative carryback adjustments.
- 26 C.F.R. § 301.6413-1Special rules applicable to certain employment taxes.
- 26 C.F.R. § 301.6414-1Income tax withheld.
- 26 C.F.R. § 301.6425-1Adjustment of overpayment of estimated income tax by corporation.