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