General

1. CFR
2. ›
3. Title 27
4. ›
5. Chapter I
6. ›
7. Part 40
8. ›
9. Subpart I
10. ›
11. Subject Group General

Sections

• 40.281
  § 40.281 Abatement of assessment.
• 40.282
  § 40.282 Allowance of tax.
• 40.283
  § 40.283 Credit or refund of tax.
• 40.284
  § 40.284 Remission of tax liability.
• 40.285
  § 40.285 [Reserved]
• 40.286
  § 40.286 Refund of overpayment.
• 40.287
  § 40.287 Remission of tax liability on shortage.