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Treasury Regulations · 26 CFR

§ 48.6416(b)(1)-4. Supporting evidence required in case of price readjustments.

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. § 6416(b)(1)

Cite as 26 CFR § 48.6416(b)(1)-4

At a glance

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

Status
In the current eCFR
Issued
August 8, 1985 by T.D. 8043
Issued under
26 U.S.C. § 6416(b)(1)
Length
136 words · about 1 min to read
Cross-references
cites 0 Code sections and 2 regulations; cited by 1

No credit or refund of an overpayment arising by reason of a price readjustment described in § 48.6416(b)(1)-2 or § 48.6416(b)(1)-3 shall be allowed unless the manufacturer who paid the tax submits a statement, supported by sufficient available evidence—

(a) Describing the circumstances which gave rise to the price readjustment,
(b) Identifying the article in respect of which the price readjustment was allowed,
(c) Showing the price at which the article was sold, the amount of tax paid in respect of the article, and the date on which the tax was paid,
(d) Giving the name and address of the purchaser to whom the article was sold, and
(e) Showing the amount repaid to the purchaser or credited to the purchaser's account.

[T.D. 8043, 50 FR 32026, Aug. 8, 1985]

Other regulations under § 6416

Cross-references

Computed from the citations in the text of 26 CFR.

Regulations it cites

Cited by 1 other regulation

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. 8043 (50 FR 32026)

Where it sits in 26 CFR

  1. Subchapter D Miscellaneous excise taxes
  2. Part 48 Manufacturers and retailers excise taxes
  3. Subpart O Refunds and Other Administrative Provisions of Special Application to Retailers and Manufacturers Taxes

Nearby sections