26 CFR · Internal Revenue
§ 48.6416(f)-1 — Credit on returns.
eCFR · current through Sep 8, 2026
§ 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.