26 CFR 57.9

§ 57.9 Refund claims.

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

Cite this

Citation: 26 CFR 57.9, § 57.9 Refund claims, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/114012
Permanent ID: ys:prov:114012@1
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Full text

Any claim for a refund of the fee must be made by the entity that paid the fee to the government and must be made on Form 843, “Claim for Refund and Request for Abatement,” in accordance with the instructions for that form.

Legislative history

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