26 U.S.C. § 6401
Amounts treated as overpayments
# (a) Assessment and collection after limitation period.
The term “overpayment” includes that part of the amount of the payment of any internal revenue tax which is assessed or collected after the expiration of the period of limitation properly applicable thereto.
# (b) Excessive credits
(1) In general If the amount allowable as credits under subpart C of part IV of subchapter A of chapter 1 (relating to refundable credits) exceeds the tax imposed by subtitle A (reduced by the credits allowable under subparts A, B, D, and G of such part IV), the amount of such excess shall be considered an overpayment. (2) Special rule for credit under section 33 For purposes of paragraph (1), any credit allowed under section 33 (relating to withholding of tax on nonresident aliens and on foreign corporations) for any taxable year shall be treated as a credit allowable under subpart C of part IV of subchapter A of chapter 1 only if an election under subsection (g) or (h) of section 6013 is in effect for such taxable year. The preceding sentence shall not apply to any credit so allowed by reason of section 1446.
# (c) Rule where no tax liability
An amount paid as tax shall not be considered not to constitute an overpayment solely by reason of the fact that there was no tax liability in respect of which such amount was paid.
Source: view the official text
Cited by 21
- 26 CFR § 1.1311(a)-2 — Purpose and scope of section 1311.
- 26 CFR § 1.1402(e)(3)-1 — Effective date of waiver certificate.
- 26 CFR § 1.1402(e)(5)-1 — Optional provision for certain certificates filed before April 15, 1962.
- 26 CFR § 1.1402(e)(5)-2 — Optional provisions for certain certificates filed on or before April 17, 1967.
- 26 CFR § 1.31-2 — Credit for “special refunds” of employee social security tax.
- 26 CFR § 1.46-1 — Determination of amount.
- 26 CFR § 1.667(b)-1A — Authorization of credit to beneficiary for taxes imposed on the trust.
- 26 CFR § 1.852-9 — Special procedural requirements applicable to designation under section 852(b)(3)(D).
- 26 CFR § 1.960-6 — Overpayments resulting from increase in limitation for taxable year of exclusion.
- 26 CFR § 301.6362-6 — Requirements relating to residence.
- 26 CFR § 301.6611-1 — Interest on overpayments.
- 26 CFR § 48.6420-1 — Credits or payments to ultimate purchaser of gasoline used on a farm.
Show 9 more
- 26 CFR § 48.6420-5 — Applicable laws.
- 26 CFR § 48.6421-1 — Credits or payments to ultimate purchaser of gasoline used for certain nonhighway purposes.
- 26 CFR § 48.6421-2 — Credits or payments to ultimate purchasers of gasoline used in intercity, local, or school buses.
- 26 CFR § 48.6421-6 — Applicable laws.
- 26 CFR § 48.6427-1 — Credit or payments to purchaser of special fuels resold or used for nontaxable, farming, or other purposes.
- 26 CFR § 48.6427-2 — Credits or payments to purchaser of diesel or special motor fuels used in intercity, local, or school buses.
- 26 CFR § 48.6427-4 — Applicable laws.
- 26 U.S.C. § 37 — Overpayments of tax
- 26 U.S.C. § 6514 — Credits or refunds after period of limitation
Nearby sections (25 sections)
- 6334 · Property exempt from levy
- 6335 · Sale of seized property
- 6336 · Sale of perishable goods
- 6337 · Redemption of property
- 6338 · Certificate of sale; deed of real property
- 6339 · Legal effect of certificate of sale of personal property and…
- 6340 · Records of sale
- 6341 · Expense of levy and sale
- 6342 · Application of proceeds of levy
- 6343 · Authority to release levy and return property
- 6344 · Cross references
- 6361 · Repealed. Pub. L. 101–508, title XI, § 11801(a)(45), Nov. 5,…
- 6401 · Amounts treated as overpayments
- 6402 · Authority to make credits or refunds
- 6403 · Overpayment of installment
- 6404 · Abatements
- 6405 · Reports of refunds and credits
- 6406 · Prohibition of administrative review of decisions
- 6407 · Date of allowance of refund or credit
- 6408 · State escheat laws not to apply
- 6409 · Refunds disregarded in the administration of Federal programs…
- 6411 · Tentative carryback and refund adjustments
- 6412 · Floor stocks refunds
- 6413 · Special rules applicable to certain employment taxes
- 6414 · Income tax withheld