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Subchapter B
Part 40
Subpart I
ECFR209bd0ab77a26b7
General
40.281
Abatement of assessment.
40.282
Allowance of tax.
40.283
Credit or refund of tax.
40.284
Remission of tax liability.
40.285
[Reserved]
40.286
Refund of overpayment.
40.287
Remission of tax liability on shortage.