26 CFR 31.6404(a)-1

§ 31.6404(a)-1 Abatements.

United States · 26 CFR — Internal Revenue · Status: effective

Cite this

Citation: 26 CFR 31.6404(a)-1, § 31.6404(a)-1 Abatements, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/113261
Permanent ID: ys:prov:113261@1
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Full text

For regulations under section 6404 of general application to the abatement of taxes, see § 301.6404-1 of this chapter (Regulations on Procedure and Administration). Every claim filed by an employer for abatement of employee tax under section 3101 or section 3201, or a corresponding provision of prior law, shall be made in the manner and subject to the conditions stated in paragraphs (a) (2) and (c) of § 31.6402(a)-2, as if the claim for abatement were a claim for refund.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.