Code of Federal Regulations > Title 26 > Chapter I > Part 301 > Subpart 0 - Abatements, Credits, and Refunds

U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

PROCEDURE IN GENERAL

§ 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 involving consolidated groups that include insolvent financial institutions.

§ 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 advice of the Internal Revenue Service.

§ 301.6404-4 - Suspension of interest and certain penalties when the Internal Revenue Service does not timely contact the taxpayer.

§ 301.6405-1 - Reports of refunds and credits.

§ 301.6407-1 - Date of allowance of refund or credit.

RULES OF SPECIAL APPLICATION

§ 301.6411-1 - Tentative carryback adjustments.

§ 301.6413-1 - Special rules applicable to certain employment taxes.

§ 301.6414-1 - Income tax withheld.

§ 301.6425-1 - Adjustment of overpayment of estimated income tax by corporation.