CFR›Title 27›Chapter I›Part 70›Subpart F›Subject Group General ContainsSections 70.501–70.505CorpusDaily eCFRDisplayed edition2026-04-24Last updated2026-04-24 Sections 70.501 § 70.501 Meaning of terms. 70.502 § 70.502 Applicability to certain credits or refunds. 70.503 § 70.503 Ultimate burden. 70.504 § 70.504 Conditions to allowance of credit or refund. 70.505 § 70.505 Requirements on persons intending to file claim. Previous Claim Procedure Claim Procedure Next Penalties Penalties