U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 28, 2025

All TitlesTitle 27Chapter IPart 53Subpart L - Subpart L—Refunds and Other Administrative Provisions of Special Application to Manufacturers Taxes
View all text of Subpart L [§ 53.151 - § 53.187]
§ 53.162 - Abatements.

For regulations under section 6404 of the Code of general application in respect of abatements of assessments to tax, see 27 CFR 70.125 (Procedure and Administration).

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