CCA 201116027
Authority to Make Credits or Refunds
ID: CCA_2011032813332942 Number: 201116027
Release Date: 4/22/2011
Office: ---
UILC: 6402.00-00
From: ---
Sent: Monday, March 28, 2011 1:33:30 PM
To: ---
Cc:
Subject: credit elects
Short answer, no. A taxpayer may not generally undo a credit elect.
Source: view the official PDF
Nearby sections (25 sections)
- cca-201118020 · Omission of Income (25% Rule)--Exception to Period of…
- cca-201118019 · Collection Due Process - Levy
- cca-201118018 · Abatements
- cca-201118017 · Abatements
- tam-201117028 · Reversals of Regulations or Rulings With Retroactive…
- tam-201117027 · Tax On Insurance Companies Other Than Life Insurance…
- cca-201117033 · Confidentiality and Disclosure of Returns and Return…
- cca-201117032 · Limitations on Assessment and Collection (Barred v. Not…
- cca-201117031 · Authority to Release Levy
- cca-201117030 · Interest of Taxpayer
- cca-201117029 · Disclosure
- cca-201117026 · Wages
- cca-201116027 · Authority to Make Credits or Refunds
- cca-201116026 · Other Requests
- cca-201116025 · Authority to Make Credits or Refunds
- cca-201116024 · Authority to Make Credits or Refunds
- cca-201116023 · Administrative Adjustments Requests
- cca-201116022 · Tax Matters Partner
- cca-201116021 · Abatements
- cca-201116020 · Settlement Agreement
- cca-201116019 · Levy and Distraint
- cca-201116018 · Failure to File Tax Returns or Pay Tax (Addition v. No…
- cca-201116017 · Authority to Make Credits or Refunds
- cca-201115023 · Extension by Agreement
- cca-201115022 · Levy and Distraint