Sections
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301.6401-1
§ 301.6401-1 Amounts treated as overpayments. -
301.6402-1
§ 301.6402-1 Authority to make credits or refunds. -
301.6402-2
§ 301.6402-2 Claims for credit or refund. -
301.6402-3
§ 301.6402-3 Special rules applicable to income tax. -
301.6402-4
§ 301.6402-4 Payments in excess of amounts shown on return. -
301.6402-5
§ 301.6402-5 Offset of past-due support against overpayment. -
301.6402-6
§ 301.6402-6 Offset of past-due, legally enforceable debt against overpayment. -
301.6402-7
§ 301.6402-7 Claims for refund and applications for tentative carryback adjustments involving consolidated groups that include insolvent financial institutions. -
301.6403-1
§ 301.6403-1 Overpayment of installment. -
301.6404-0
§ 301.6404-0 Table of contents. -
301.6404-1
§ 301.6404-1 Abatements. -
301.6404-2
§ 301.6404-2 Abatement of interest. -
301.6404-3
§ 301.6404-3 Abatement of penalty or addition to tax attributable to erroneous written advice of the Internal Revenue Service. -
301.6404-4
§ 301.6404-4 Suspension of interest and certain penalties when the Internal Revenue Service does not timely contact the taxpayer. -
301.6405-1
§ 301.6405-1 Reports of refunds and credits. -
301.6407-1
§ 301.6407-1 Date of allowance of refund or credit.