General Rules | Midpage

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Code of Federal Regulations

ECFR93e1a92b85e6053

General Rules

408.900What is this subpart about?408.901What is an underpayment?408.902What is an overpayment?408.903How do we determine the amount of an underpayment or overpayment?408.904How will you receive an underpayment?408.905Will we withhold or adjust an underpayment to reduce an overpayment if that overpayment occurred in a different period?