27 CFR Topic
Abatements, Credits and Refunds
April 24, 2020
§
70.122
Authority to make credits or refunds
§
70.121
Amounts treated as overpayments
§
70.123
Claims for credit or refund
§
70.124
Payments in excess of amounts shown on return
§
70.125
Abatements
§
70.126
Date of allowance of refund or credit
§
70.127
Overpayment of installment
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