Treasury Regulations · 26 CFR
§ 1.860-4. Claim for credit or refund.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 860
Cite as 26 CFR § 1.860-4
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- January 18, 1984 by T.D. 7936
- Issued under
- 26 U.S.C. § 860
- Length
- 149 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 0 regulations; cited by 0
If the allowance of a deduction for a deficiency dividend results in an overpayment of tax, the taxpayer, in order to secure credit or refund of the overpayment, must file a claim on Form 1120X in addition to the claim for the deficiency dividend deduction required under section 860(g). The credit or refund will be allowed as if on the date of the determination (as defined in section 860(e)) two years remained before the expiration of the period of limitations on the filing of claim for refund for the taxable year to which the overpayment relates.
(The reporting requirements of this section were approved by the Office of Management and Budget under control number 1545-0045)
(Sec. 7805, 68A Stat. 917; 26 U.S.C. 7805; sec. 860(e) (92 Stat. 2849, 26 U.S.C. 860(e)); sec. 860(g) (92 Stat. 2850, 26 U.S.C. 860(g)))
[T.D. 7936, 49 FR 2109, Jan. 18, 1984]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 7936 (49 FR 2109)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Real Estate Investment Trusts
Nearby sections
- § 1.858-1 Dividends paid by a real estate investment trust after close of taxable year.
- § 1.860-1 Deficiency dividends.
- § 1.860-2 Requirements for deficiency dividends.
- § 1.860-3 Interest and additions to tax.
- § 1.860-4 Claim for credit or refund.
- § 1.860-5 Effective date.
- § 1.860A-0 Outline of REMIC provisions.
- § 1.860A-1 Effective dates and transition rules.
- § 1.860C-1 Taxation of holders of residual interests.