CFR›Title 27›Chapter I›Part 46›Subpart A›Subject Group General ContainsSections 46.1–46.6CorpusDaily eCFRDisplayed edition2026-04-24Last updated2026-04-24 Sections 46.1 § 46.1 Scope of regulations in this subpart. 46.2 § 46.2 Meaning of terms. 46.3 § 46.3 Applicability to certain credits or refunds. 46.4 § 46.4 Ultimate burden. 46.5 § 46.5 Conditions to allowance of credit or refund. 46.6 § 46.6 Requirements for persons intending to file claim. Previous Claim Procedure Claim Procedure Next Penalties Penalties