26 C.F.R. § 301.6403-1 Overpayment of installment.
Title 26 - Internal Revenue
If any installment of tax is overpaid, the overpayment shall first be applied against any outstanding installments of such tax. If the overpayment exceeds the correct amount of tax due, the overpayment shall be credited or refunded as provided in section 6402 and §§301.6402–1 to 301.6402–4, inclusive.
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Abatements, Credits, and Refunds
Procedure in General
§ 301.6403-1 Overpayment of installment.
