26 CFR · Internal Revenue
§ 31.6404(a)-1 — Abatements.
26 CFR § 31.6404(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. § 31.6404(a)-1 (Abatements.) 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. § 31.6404(a)-1 (2026).
Text
§ 31.6404(a)-1 Abatements.
For regulations under section 6404 of general application to the abatement of taxes, see § 301.6404-1 of this chapter (Regulations on Procedure and Administration). Every claim filed by an employer for abatement of employee tax under section 3101 or section 3201, or a corresponding provision of prior law, shall be made in the manner and subject to the conditions stated in paragraphs (a) (2) and (c) of § 31.6402(a)-2, as if the claim for abatement were a claim for refund.
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Related
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.§ 31.6413(b)-1
Overpayments of certain employment taxes.§ 31.6413(c)-1
Special refunds.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 31.6404(a)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/31/31.6404(a)-1.