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Treasury Regulations · 26 CFR

§ 301.7507-6. Abatement and refund.

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. § 7507

Cite as 26 CFR § 301.7507-6

At a glance

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

Status
In the current eCFR
Source
32 FR 15241, Nov. 3, 1967, unless otherwise noted.
Issued under
26 U.S.C. § 7507
Length
111 words · about 1 min to read
Cross-references
cites 1 Code section and 0 regulations; cited by 0
(a) An assessment or collection, no matter when made, if contrary to section 7507, is subject to abatement or refund within the applicable statutory period of limitations.
(b) Collection from a bank within section 7507(b) which diminishes assets necessary for payment of depositors, if made prior to agreement with depositors, is not contrary to the section, and affords no ground for refund.
(c) Any abatement or refund is subject to existing statutory periods of limitation, which periods are not suspended or extended by section 7507. In order to secure a refund of any taxes paid for any taxable year during the period of immunity the bank must file claim therefor.

Other regulations under § 7507

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

Where it sits in 26 CFR

  1. Subchapter F Procedure and administration
  2. Part 301 Procedure and administration
  3. Subpart ECFR94f366dd75fae71 Judicial Proceedings
  4. Civil Actions by the United States

Nearby sections