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 - Table of contents.
- 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