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 … WebFor regulations under section 6402 of special application to credits or refunds of employment taxes, see §§ 31.6402 (a)-2, 31.6402 (a)-3, and 31.6414-1. For regulations under section 6402 of general application to credits or refunds, see §§ 301.6402-1 …
eCFR :: 26 CFR 31.6402(a)-1 -- Credits or refunds.
WebeCFR :: 26 CFR 31.6402 (a)-2 -- Credit or refund of tax under Federal Insurance Contributions Act or Railroad Retirement Tax Act. eCFR The Electronic Code of Federal Regulations Title 26 Displaying title 26, up to date as of 2/27/2024. Title 26 was last amended 2/23/2024. view historical versions Title 26 Chapter I Subchapter C Part 31 Subpart G WebJun 18, 2024 · Prepayment Credits IRC 6402 A refund shown on the return as filed does not qualify as a refund or credit under IRC 6405 (a) except as follows: A report is required with respect to a refund attributable to amounts credited under IRC 835 (d) in excess of $5 million made to a mutual insurance company which is a reciprocal underwriter. canadian home builders association kamloops
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WebSep 10, 2024 · Section 6402 (a) generally provides that, within the applicable period of limitations, overpayments may be credited against any liability in respect of an internal revenue tax on the part of the person who made the overpayment and any remaining balance refunded to such person. WebIn Bazargani , No. 91-4709 (E.D. Pa. 5/26/92), the IRS assessed additional income tax, interest, and penalties for the 1982 tax year. The liability was partially satisfied by … WebI.R.C. § 6404 (e) (2) (A) — the taxpayer (or a related party) has in any way caused such erroneous refund, or I.R.C. § 6404 (e) (2) (B) — such erroneous refund exceeds $50,000. I.R.C. § 6404 (f) Abatement Of Any Penalty Or Addition To Tax Attributable To Erroneous Written Advice By The Internal Revenue Service I.R.C. § 6404 (f) (1) In General — fisheries extension officer syllabus kpsc