Abatements, Credits, and Refunds
Procedure in General
26 C.F.R. Part 301 — Procedure And Administration · 2026 edition · updated 2026-10-04 · United States
In this part
- § 301.6401-1 Amounts treated as overpayments.
- § 301.6402-1 Authority to make credits or refunds.
- § 301.6402-2 Claims for credit or refund.
- § 301.6402-3 Special rules applicable to income tax.
- § 301.6402-4 Payments in excess of amounts shown on return.
- § 301.6402-5 Offset of past-due support against overpayment.
- § 301.6402-6 Offset of past-due, legally enforceable debt against overpayment.
- § 301.6402-7 Claims for refund and applications for tentative carryback adjustments…
- § 301.6403-1 Overpayment of installment.
- § 301.6404-0 Table of contents.
- § 301.6404-1 Abatements.
- § 301.6404-2 Abatement of interest.
- § 301.6404-3 Abatement of penalty or addition to tax attributable to erroneous written…
- § 301.6404-4 Suspension of interest and certain penalties when the Internal Revenue…
- § 301.6405-1 Reports of refunds and credits.
- § 301.6407-1 Date of allowance of refund or credit.
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