StacksVerified U.S. regulatory reference

27 CFR §46.1

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
The regulations in this subpart relate to the limitations imposed by 26 U.S.C. 6423, on the refund or credit of tax paid or collected in respect to any article of a kind subject to a tax imposed by 26 U.S.C. chapter 52.