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Abatements, Credits and Refunds | Midpage
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Code of Federal Regulations
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Subchapter F
Part 70
Subpart D
ECFR38432f95689110f
Abatements, Credits and Refunds
70.121
Amounts treated as overpayments.
70.122
Authority to make credits or refunds.
70.123
Claims for credit or refund.
70.124
Payments in excess of amounts shown on return.
70.125
Abatements.
70.126
Date of allowance of refund or credit.
70.127
Overpayment of installment.