CFR›Title 27›Chapter I›Part 44›Subpart G›Subject Group Claims ContainsSections 44.152–44.154CorpusDaily eCFRDisplayed edition2026-04-24Last updated2026-04-24 Sections 44.152 § 44.152 Claim for remission of tax liability. 44.153 § 44.153 Claim for abatement of assessment. 44.154 § 44.154 Claim for refund of tax. Previous 44.142 § 44.142 Records. Next Inventories Inventories