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