26 CFR · Internal Revenue
§ 31.6402(a)-1 — Credits or refunds.
eCFR · current through Sep 8, 2026
§ 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
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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.