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 WebJan 1, 2024 · (1) If a return is filed before the due date for that return, the return shall be considered filed on the due date. (2) If a tax with respect to an amount paid is paid before the due date for that return, the tax shall be considered paid on the due date.
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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 … WebI.R.C. § 6402 (b) Credits Against Estimated Tax —. The Secretary is authorized to prescribe regulations providing for the crediting against the estimated income tax for any taxable … green funeral home fairfield ct
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WebJan 1, 2024 · Internal Revenue Code § 6402. Authority to make credits or refunds on Westlaw. FindLaw Codes may not reflect the most recent version of the law in your … 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 … WebDec 21, 2024 · Section 6402 - Authority to make credits or refunds. (a) General rule. In the case of any overpayment, the Secretary, within the applicable period of limitations, may credit the amount of such overpayment, including any interest allowed thereon, against any liability in respect of an internal revenue tax on the part of the person who made the ... flush mount lighting deals