Treasury Regulations · 26 CFR
§ 301.6405-1. Reports of refunds and credits.
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. § 6405
Cite as 26 CFR § 301.6405-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- December 20, 1978 by T.D. 7577
- Issued under
- 26 U.S.C. § 6405
- Length
- 110 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 0 regulations; cited by 0
Section 6405 requires that a report be made to the Joint Committee on Taxation of proposed refunds or credits in excess of $100,000 of any income tax (including any qualified State individual income tax collected by the Federal Government), war profits tax, excess profits tax, estate tax, or gift tax. An exception is provided under which refunds and credits made after July 1, 1972, and attributable to an election under section 165(h) to deduct a disaster loss for the taxable year in which the disaster occurred, may be made prior to the submission of such report to the Joint Committee on Taxation.
[T.D. 7577, 43 FR 59376, Dec. 20, 1978]
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. 7577 (43 FR 59376)
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFRd210e15bfae32be Abatements, Credits, and Refunds
- Procedure in General
Nearby sections
- § 301.6404-1 Abatements.
- § 301.6404-2 Abatement of interest.
- § 301.6404-3 Abatement of penalty or addition to tax attributable to erroneous written advice of the Internal Revenue Service.
- § 301.6404-4 Suspension of interest and certain penalties when the Internal Revenue Service does not timely contact the taxpayer.
- § 301.6405-1 Reports of refunds and credits.
- § 301.6407-1 Date of allowance of refund or credit.