Sections
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70.121
§ 70.121 Amounts treated as overpayments. -
70.122
§ 70.122 Authority to make credits or refunds. -
70.123
§ 70.123 Claims for credit or refund. -
70.124
§ 70.124 Payments in excess of amounts shown on return. -
70.125
§ 70.125 Abatements. -
70.126
§ 70.126 Date of allowance of refund or credit. -
70.127
§ 70.127 Overpayment of installment.