§ 301.6402-1. Authority to make credits or refunds.
77 words·~1 min read·
/us/cfr/t26/s§ 301.6402-1·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The Commissioner, within the applicable period of limitations, may credit any overpayment of tax, including interest thereon, against any outstanding liability for any tax (or for any interest, additional amount, addition to the tax, or assessable penalty) owed by the person making the overpayment and the balance, if any, shall be refunded, subject to sections 6402
(c)and
(d)and the regulations thereunder, to that person by the Commissioner. [T.D. 8053, 50 FR 39662, Sept. 30, 1985]
Connections3 cite this
1 reference not yet in our index
- T.D. 8053
Citation graph
cites case law
§ 301.6402-1
Authority to make credits or refunds.
Fed. Reg.×2
IRM×1
Treas. Dec.T.D. 8053
Cites 1Cited by 3 across 2 sources