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Title 26

Displaying title 26, up to date as of 10/08/2026. Title 26 was last amended 10/06/2026.
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Title 26Internal RevenuePart / Section
Chapter IInternal Revenue Service, Department of the Treasury1 – 899
Subchapter FProcedure and Administration300 – 499
Part 301Procedure and Administration301.269B-1 – 301.9100-22
Abatements, Credits, and Refunds301.6401-1 – 301.6425-1
Procedure in General301.6401-1 – 301.6407-1
§ 301.6401-1Amounts treated as overpayments.
§ 301.6402-1Authority to make credits or refunds.
§ 301.6402-2Claims for credit or refund.
§ 301.6402-3Special rules applicable to income tax.
§ 301.6402-4Payments in excess of amounts shown on return.
§ 301.6402-5Offset of past-due support against overpayment.
§ 301.6402-6Offset of past-due, legally enforceable debt against overpayment.
§ 301.6402-7Claims for refund and applications for tentative carryback adjustments involving consolidated groups that include insolvent financial institutions.
§ 301.6403-1Overpayment of installment.
§ 301.6404-0Table of contents.
§ 301.6404-1Abatements.
§ 301.6404-2Abatement of interest.
§ 301.6404-3Abatement of penalty or addition to tax attributable to erroneous written advice of the Internal Revenue Service.
§ 301.6404-4Suspension of interest and certain penalties when the Internal Revenue Service does not timely contact the taxpayer.
§ 301.6405-1Reports of refunds and credits.
§ 301.6407-1Date of allowance of refund or credit.
Rules of Special Application301.6411-1 – 301.6425-1
§ 301.6411-1Tentative carryback adjustments.
§ 301.6413-1Special rules applicable to certain employment taxes.
§ 301.6414-1Income tax withheld.
§ 301.6425-1Adjustment of overpayment of estimated income tax by corporation.