Subjgrp 267. General Rules
- § 408.900 - What is this subpart about?
- § 408.901 - What is an underpayment?
- § 408.902 - What is an overpayment?
- § 408.903 - How do we determine the amount of an underpayment or overpayment?
- § 408.904 - How will you receive an underpayment?
- § 408.905 - Will we withhold or adjust an underpayment to reduce an overpayment if that overpayment occurred in a different period?