26 CFR 301.6403-1 - Overpayment of installment.

Status message

There are 9 Updates appearing in the Federal Register for 26 CFR 301. View below or at eCFR (GPOAccess)
§ 301.6403-1 Overpayment of installment.
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 published on 2013-04-01

The following are only the Rules published in the Federal Register after the published date of Title 26.

For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.

  • 2014-04-30; vol. 79 # 83 - Wednesday, April 30, 2014
    1. 79 FR 24331 - Information Reporting of Minimum Essential Coverage; Correction
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Final regulations; correction.
      This correction is effective April 30, 2014 and applicable March 10, 2014.
      26 CFR Parts 1, 301, and 602

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.


United States Code
Statutes at Large

Title 26 published on 2013-04-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR 301 after this date.

  • 2014-04-30; vol. 79 # 83 - Wednesday, April 30, 2014
    1. 79 FR 24331 - Information Reporting of Minimum Essential Coverage; Correction
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Final regulations; correction.
      This correction is effective April 30, 2014 and applicable March 10, 2014.
      26 CFR Parts 1, 301, and 602