Abatements, Credits, and Refunds

Abatements, Credits, and Refunds

In Legislation

Abatements, Credits, and Refunds in the U.S. Code: Title 26, Subtitle F, Chapter 65

The current, permanent, in-force federal laws regulating abatements, credits, and refunds are compiled in the United States Code under Title 26, Subtitle F, Chapter 65. It constitutes “prima facie” evidence of statutes relating to Tax Administration (including abatements, credits, and refunds) of the United States. The reader can further narrow his/her legal research of the general topic (in this case, Tax Procedure of the US Code, including abatements, credits, and refunds) by chapter and subchapter.