Treasury Regulations (26 C.F.R.)
26 CFR § 48.6416(f)-1
Credit on returns.
Official textecfr.govlast amended
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]
Source: view the official text
In this part (40 sections)
- 48.6412-1 · Floor stocks credit or refund.
- 48.6412-2 · Definitions for purposes of floor stocks credit or refund.
- 48.6412-3 · Amount of tax paid on each article.
- 48.6416(a)-1 · Claims for credit or refund of overpayments of taxes on…
- 48.6416(a)-2 · Credit or refund of tax on special fuels.
- 48.6416(a)-3 · Credit or refund of manufacturers tax under chapter 32.
- 48.6416(b)(1)-1 · Price readjustments causing overpayments of…
- 48.6416(b)(1)-2 · Determination of price readjustments.
- 48.6416(b)(1)-3 · Readjustment for local advertising charges.
- 48.6416(b)(1)-4 · Supporting evidence required in case of price…
- 48.6416(b)(2)-1 · Certain exportations, uses, sales, or resales causing…
- 48.6416(b)(2)-2 · Exportations, uses, sales, and resales included.
- 48.6416(b)(2)-3 · Supporting evidence required in case of manufacturers…
- 48.6416(b)(2)-4 · Supporting evidence required in case of special fuels…
- 48.6416(b)(3)-1 · Tax-paid articles used for further manufacture and…
- 48.6416(b)(3)-2 · Further manufacture included.
- 48.6416(b)(3)-3 · Supporting evidence required in case of tax-paid…
- 48.6416(b)(5)-1 · Return of installment accounts causing overpayments…
- 48.6416(c)-1 · Credit for tax paid on tires or, prior to January 1,…
- 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…
- 48.6420-2 · Time for filing claim for credit or payment.
- 48.6420-3 · Exempt sales; other payments or refunds available.
- 48.6420-4 · Meaning of terms.
- 48.6420-5 · Applicable laws.
- 48.6420-6 · Records to be kept in substantiation of credits or payments.
- 48.6420(a)-2 · Gasoline includible in claim.
- 48.6421-0 · Off-highway business use.
- 48.6421-1 · Credits or payments to ultimate purchaser of gasoline used…
- 48.6421-2 · Credits or payments to ultimate purchasers of gasoline used…
- 48.6421-3 · Time for filing claim for credit or payment.
- 48.6421-4 · Meaning of terms.
- 48.6421-5 · Exempt sales; other payments or refunds available.
- 48.6421-6 · Applicable laws.
- 48.6421-7 · Records to be kept in substantiation of credits or payments.
- 48.6427-0 · Off-highway business use.
- 48.6427-1 · Credit or payments to purchaser of special fuels resold or…
- 48.6427-2 · Credits or payments to purchaser of diesel or special motor…