CFR › Title 27 › Part 19 › §19.26127 CFR §19.261Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗Copy linkThis subpart covers the various types of claims that a proprietor may file and includes provisions regarding the following:(a)General requirements for filing claims;(b)Specific requirements for filing certain types of claims; and(c)Remission, abatement, credit and refund of tax.