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Treasury Regulations · 26 CFR

§ 301.6402-1. Authority to make credits or refunds.

In effect eCFR current as of October 15, 2026

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. § 6402

Cite as 26 CFR § 301.6402-1

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Issued
September 30, 1985 by T.D. 8053
Issued under
26 U.S.C. § 6402
Length
75 words · about 1 min to read
Cross-references
cites 1 Code section and 0 regulations; cited by 4

The Commissioner, within the applicable period of limitations, may credit any overpayment of tax, including interest thereon, against any outstanding liability for any tax (or for any interest, additional amount, addition to the tax, or assessable penalty) owed by the person making the overpayment and the balance, if any, shall be refunded, subject to sections 6402 (c) and (d) and the regulations thereunder, to that person by the Commissioner.

[T.D. 8053, 50 FR 39662, Sept. 30, 1985]

Other regulations under § 6402

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

Cited by 4 other regulations

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.

  1. Issued by T.D. 8053 (50 FR 39662)

Where it sits in 26 CFR

  1. Subchapter F Procedure and administration
  2. Part 301 Procedure and administration
  3. Subpart ECFRd210e15bfae32be Abatements, Credits, and Refunds
  4. Procedure in General

Nearby sections