All IRC Regulations

10 results for "6402"

Showing top 10 matches in Treasury Regulations.

§ 31.6402(a)-1
Credits or refunds.
§ 31.6402(a)-2
Credit or refund of tax under Federal Insurance Contributions Act or Railroad Retirement Tax Act.
§ 31.6402(a)-3
Refund of Federal unemployment tax.
§ 301.6402-1
Authority to make credits or refunds.
§ 301.6402-2
Claims for credit or refund.
§ 301.6402-3
Special rules applicable to income tax.
§ 301.6402-4
Payments in excess of amounts shown on return.
§ 301.6402-5
Offset of past-due support against overpayment.
§ 301.6402-6
Offset of past-due, legally enforceable debt against overpayment.
§ 301.6402-7
Claims for refund and applications for tentative carryback adjustments involving consolidated groups that include insolvent financial institutions.