26 C.F.R. § 301.6230(c)-1 Claim arising out of erroneous computation, etc.
Title 26 - Internal Revenue
(a) In general. A claim for refund under section 6230(c) shall state the grounds for the claim and shall be filed with the service center where the partner's return is filed. (b) Effective date. This section is applicable to partnership taxable years beginning on or after October 4, 2001. For years beginning prior to October 4, 2001, see §301.6230(c)–1T contained in 26 CFR part 1, revised April 1, 2001. [T.D. 8965, 66 FR 50556, Oct. 4, 2001]
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Assessment
In General
§ 301.6230(c)-1 Claim arising out of erroneous computation, etc.