General

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.