Subpart 0-i 5. Abatements, Credits, and Refunds
Procedure in General
- SECTION § 301.6401–1 - Amounts treated as overpayments.
- SECTION § 301.6402–1 - Authority to make credits or refunds.
- SECTION § 301.6402–2 - Claims for credit or refund.
- SECTION § 301.6402–3 - Special rules applicable to income tax.
- SECTION § 301.6402–4 - Payments in excess of amounts shown on return.
- SECTION § 301.6402–5 - Offset of past-due support against overpayment.
- SECTION § 301.6402–6 - Offset of past-due, legally enforceable debt against overpayment.
- SECTION § 301.6402–7 - Claims for refund and applications for tentative carryback adjustments involving consolidated groups that include insolvent financial institutions.
- SECTION § 301.6403–1 - Overpayment of installment.
- SECTION § 301.6404–0 -
- SECTION § 301.6404–1 - Abatements.
- SECTION § 301.6404–2 - Abatement of interest.
- SECTION § 301.6404–3 - Abatement of penalty or addition to tax attributable to erroneous written advice of the Internal Revenue Service.
- SECTION § 301.6404–4 - Suspension of interest and certain penalties when the Internal Revenue Service does not timely contact the taxpayer.
- SECTION § 301.6405–1 - Reports of refunds and credits.
- SECTION § 301.6407–1 - Date of allowance of refund or credit.
Rules of Special Application