Subjgrp 199. Abatements, Credits and Refunds
- § 70.121 - Amounts treated as overpayments.
- § 70.122 - Authority to make credits or refunds.
- § 70.123 - Claims for credit or refund.
- § 70.124 - Payments in excess of amounts shown on return.
- § 70.125 - Abatements.
- § 70.126 - Date of allowance of refund or credit.
- § 70.127 - Overpayment of installment.