26 CFR Topic
Procedure in General
June 25, 2020
§
301.6403-1
Overpayment of installment
§
301.6404-0
Table of contents
§
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
§
301.6404-1
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
Tried the LawStack mobile app?
Join thousands and try LawStack mobile for FREE today.
- Carry the law offline, wherever you go.
- Download CFR, USC, rules, and state law to your mobile device.
