Treasury Regulations · 26 CFR
§ 48.6416(f)-1. Credit on returns.
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(f)
Cite as 26 CFR § 48.6416(f)-1
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(f)
- Length
- 82 words · about 1 min to read
- Cross-references
- cites 1 Code section and 0 regulations; cited by 5
Any person entitled to claim refund of any overpayment of tax imposed by section 4041, 4042, 4051 or chapter 32 may, in lieu of claiming refund of the overpayment, claim credit for the overpayment on any return of tax under this subpart subsequently filed. Any such credit claimed on a return must be supported by the evidence prescribed in the applicable regulations in this subpart and § 301.6402 of this chapter (Regulations on Procedure and Administration).
[T.D. 8043, 50 FR 32034, Aug. 8, 1985]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Cited by 5 other regulations
- § 48.6416(a)-1 Claims for credit or refund of overpayments of taxes on special fuels and manufacturers taxes.
- § 48.6416(b)(1)-1 Price readjustments causing overpayments of manufacturers tax.
- § 48.6416(b)(2)-1 Certain exportations, uses, sales, or resales causing overpayments of tax.
- § 48.6416(b)(3)-1 Tax-paid articles used for further manufacture and causing overpayments of tax.
- § 48.6416(b)(5)-1 Return of installment accounts causing overpayments of tax.
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. 8043 (50 FR 32034)
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 48 Manufacturers and retailers excise taxes
- Subpart O Refunds and Other Administrative Provisions of Special Application to Retailers and Manufacturers Taxes
Nearby sections
- § 48.6416(b)(3)-3 Supporting evidence required in case of tax-paid articles used for further manufacture.
- § 48.6416(b)(5)-1 Return of installment accounts causing overpayments of tax.
- § 48.6416(c)-1 Credit for tax paid on tires or, prior to January 1, 1984, inner tubes.
- § 48.6416(e)-1 Refund to exporter or shipper.
- § 48.6416(f)-1 Credit on returns.
- § 48.6416(h)-1 Accounting procedures for like articles.
- § 48.6420-1 Credits or payments to ultimate purchaser of gasoline used on a farm.
- § 48.6420-2 Time for filing claim for credit or payment.
- § 48.6420-3 Exempt sales; other payments or refunds available.