26 CFR · Internal Revenue
§ 31.6402(a)-1 — Credits or refunds.
26 CFR § 31.6402(a)-1
TitleTitle 26: Internal RevenuePartPart 31: Employment Taxes and Collection of Income Tax at Source
SourceeCFR (current through Mar 20, 2026)
This text of 26 C.F.R. § 31.6402(a)-1 (Credits or refunds.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 31.6402(a)-1 (2026).
Text
§ 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
Free access — add to your briefcase to read the full text and ask questions with AI
Related
§ 31.6402
26 C.F.R. § 31.6402
§ 301.6402-1
26 C.F.R. § 301.6402-1
§ 31.6413
26 C.F.R. § 31.6413
§ 301.6511
26 C.F.R. § 301.6511
Nearby Sections
11
§ 31.6302(c)-4
Cross references.§ 31.6402(a)-1
Credits or refunds.§ 31.6402(a)-2
Credit or refund of tax under Federal Insurance Contributions Act or Railroad Retirement Tax Act.§ 31.6402(a)-3
Refund of Federal unemployment tax.§ 31.6404(a)-1
Abatements.§ 31.6413(a)-2
Adjustments of overpayments.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 31.6402(a)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/31/31.6402(a)-1.