Web§ 301.6402-2 - Claims for credit or refund. (a) Requirement that claim be filed. (1) Credits or refunds of overpayments may not be allowed or made after the expiration of the statutory period of limitation properly applicable unless, before the expiration of such period, a claim therefor has been filed by the taxpayer. WebJan 1, 2024 · shall disclose any return or return information obtained by him in any manner in connection with his service as such an officer or an employee or otherwise or under the provisions of this section. For purposes of this subsection, the term “officer or employee” includes a former officer or employee. (b) Definitions.
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WebSection 6601.--Interest on Underpayment, Nonpayment, or Extensions of Time for Payment, of Tax 26 CFR 301.6601-1: Interest on Underpayments. (Also §§ 6402, 7805(b); 301.6402-3, 301.7805-1.) Rev. Rul. 99-40 ISSUE If an overpayment claimed on a return is credited to the succeeding year's estimated tax or refunded without interest, WebeCFR :: 26 CFR 301.6402-1 -- Authority to make credits or refunds. eCFR The Electronic Code of Federal Regulations Title 26 Displaying title 26, up to date as of 11/17/2024. Title 26 was last amended 11/17/2024. view historical versions Title 26 Chapter I Subchapter F Part 301 Abatements, Credits, and Refunds Procedure in General § 301.6402-1 citra screenshot location
26 CFR § 301.6402-2 - LII / Legal Information Institute
WebGenerally, the IRS may reject claims that do not satisfy the specificity requirements of IRC Section 6402 as deficient and refuse to consider them on their merits. The IRS said in the … Webor credit. (Treas. Reg. § 301.6402-2(b)(1)). The requirement in Treas. Reg. § 301.6402-2(b)(1) to provide sufficient information regarding the grounds and facts upon which the claim is based is known as the “specificity requirement.” Recommendation: The AICPA recommends that the IRS delay implementation of the new requirements to allow ... Web26 U.S.C. 6402 - Authority to make credits or refunds View the most recent version of this document on this website. Summary Document in Context Publication Title United States … citra single window mode