Procedure in General

Sections

• 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.