§ 31.6402(a)-1. Credits or refunds.

Other regulations under § 6402

• § 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.

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

• § 6402 Authority to make credits or refunds

Regulations it cites

• § 31.6402(a)-2 Credit or refund of tax under Federal Insurance Contributions Act or Railroad Retirement Tax Act.
• § 301.6402-1 Authority to make credits or refunds.
• § 31.6413(a)-1 Repayment or reimbursement by employer of tax erroneously collected from employee.
• § 301.6511(a)-1 Period of limitation on filing claim.

Cited by 1 other regulation

• § 31.6413(b)-1 Overpayments of certain employment taxes.

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. July 1, 2008Amended by T.D. 9405 (73 FR 37379)
2. December 20, 1960Issued by T.D. 6516 (25 FR 13032)

Where it sits in 26 CFR

1. Subchapter C Employment taxes and collection of income tax at source
2. Part 31 Employment taxes and collection of income tax at source
3. Subpart G Administrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)

Nearby sections

• § 31.6302(c)-2 Use of Government depositories in connection with employee and employer taxes under Railroad Retirement Tax Act for amounts attributable to payments made before January 1, 1993.
• § 31.6302(c)-3 Deposit rules for taxes under the Federal Unemployment Tax Act.
• § 31.6302(c)-4 Cross references.
• § 31.6361-1 Collection and administration of qualified State individual income taxes.
• § 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.
• § 31.6404(a)-1 Abatements.
• § 31.6413(a)-1 Repayment or reimbursement by employer of tax erroneously collected from employee.