26 CFR · Internal Revenue
§ 48.6416(f)-1 — Credit on returns.
26 CFR § 48.6416(f)-1
TitleTitle 26: Internal RevenuePartPart 48: Manufacturers and Retailers Excise Taxes
SourceeCFR (current through Mar 20, 2026)
This text of 26 C.F.R. § 48.6416(f)-1 (Credit on returns.) 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. § 48.6416(f)-1 (2026).
Text
§ 48.6416(f)-1 Credit on returns.
Any person entitled to claim refund of any overpayment of tax imposed by section 4041, 4042, 4051 or chapter 32 may, in lieu of claiming refund of the overpayment, claim credit for the overpayment on any return of tax under this subpart subsequently filed. Any such credit claimed on a return must be supported by the evidence prescribed in the applicable regulations in this subpart and § 301.6402 of this chapter (Regulations on Procedure and Administration).
[T.D. 8043, 50 FR 32034, Aug. 8, 1985]
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Related
§ 48.6416
26 C.F.R. § 48.6416
§ 301.6402
26 C.F.R. § 301.6402
Nearby Sections
11
§ 48.6416(b)(3)-2
Further manufacture included.§ 48.6416(b)(3)-3
Supporting evidence required in case of tax-paid articles used for further manufacture.§ 48.6416(b)(5)-1
Return of installment accounts causing overpayments of tax.§ 48.6416(e)-1
Refund to exporter or shipper.§ 48.6416(f)-1
Credit on returns.§ 48.6416(h)-1
Accounting procedures for like articles.§ 48.6420-2
Time for filing claim for credit or payment.§ 48.6420-4
Meaning of terms.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 48.6416(f)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/48/48.6416(f)-1.