Abatements, Credits and Refunds

Sections

• 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.