Treasury Regulations (26 C.F.R.)
26 CFR § 31.6402(a)-1
Credits or refunds.
# (a) In general.
For regulations under section 6402 of special application to credits or refunds of employment taxes, see §§ 31.6402(a)-2, 31.6402(a)-3, and 31.6414-1. For regulations under section 6402 of general application to credits or refunds, see §§ 301.6402-1 and 301.6402-2. For provisions relating to adjustments without interest of overpayments of taxes under the Federal Insurance Contributions Act or the Railroad Retirement Tax Act or income tax withholding, see §§ 31.6413(a)-1 and 31.6413(a)-2.
# (b) Period of limitation.
For the period of limitation upon credit or refund of taxes imposed by the Internal Revenue Code of 1954, see § 301.6511(a)-1 of this chapter (Regulations on Procedure and Administration). For the period of limitation upon credit or refund of any tax imposed by the Internal Revenue Code of 1939, see the regulations applicable with respect to such tax.
[T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 9405, 73 FR 37379, July 1, 2008]
Source: view the official text
In this part (40 sections)
- 31.6101-1 · Period covered by returns.
- 31.6107-1 · Tax return preparer must furnish copy of return to taxpayer…
- 31.6109-1 · Supplying of identifying numbers.
- 31.6109-2 · Tax return preparers furnishing identifying numbers for…
- 31.6151-1 · Time for paying tax.
- 31.6157-1 · Cross reference.
- 31.6161(a)(1)-1 · Extensions of time for paying tax.
- 31.6205-1 · Adjustments of underpayments.
- 31.6205-2 · Adjustments of underpayments of hospital insurance taxes…
- 31.6302-0 · Table of contents.
- 31.6302-1 · Deposit rules for taxes under the Federal Insurance…
- 31.6302-2 · Deposit rules for taxes under the Railroad Retirement Tax…
- 31.6302-3 · Federal tax deposit rules for amounts withheld under the…
- 31.6302-4 · Deposit rules for withheld income taxes attributable to…
- 31.6302(b)-1 · Method of collection.
- 31.6302(c)-1 · Use of Government depositories in connection with taxes…
- 31.6302(c)-2 · Use of Government depositories in connection with…
- 31.6302(c)-3 · Deposit rules for taxes under the Federal Unemployment…
- 31.6302(c)-4 · Cross references.
- 31.6361-1 · Collection and administration of qualified State individual…
- 31.6402(a)-1 · Credits or refunds.
- 31.6402(a)-2 · Credit or refund of tax under Federal Insurance…
- 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…
- 31.6413(a)-2 · Adjustments of overpayments.
- 31.6413(a)-3 · Repayment by payor of tax erroneously collected from…
- 31.6413(b)-1 · Overpayments of certain employment taxes.
- 31.6413(c)-1 · Special refunds.
- 31.6414-1 · Credit or refund of income tax withheld from wages.
- 31.6652(c)-1 · Failure of employee to report tips for purposes of the…
- 31.6674-1 · Penalties for fraudulent statement or failure to furnish…
- 31.6682-1 · False information with respect to withholding.
- 31.6694-1 · Section 6694 penalties applicable to tax return preparer.
- 31.6694-2 · Penalties for understatement due to an unreasonable…
- 31.6694-3 · Penalty for understatement due to willful, reckless, or…
- 31.6694-4 · Extension of period of collection when tax return preparer…
- 31.6695-1 · Other assessable penalties with respect to the preparation…
- 31.6696-1 · Claims for credit or refund by tax return preparers.
- 31.7701-1 · Tax return preparer.