26 C.F.R. § 48.6416(f)-1 Credit on returns.
Title 26 - Internal Revenue
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]
Title 26: Internal Revenue
PART 48—MANUFACTURERS AND RETAILERS EXCISE TAXES
Subpart O—Refunds and Other Administrative Provisions of Special Application to Retailers and Manufacturers Taxes
§ 48.6416(f)-1 Credit on returns.
