26 U.S. Code § 6403 - Overpayment of installment
In the case of a tax payable in installments, if the taxpayer has paid as an installment of the tax more than the amount determined to be the correct amount of such installment, the overpayment shall be credited against the unpaid installments, if any. If the amount already paid, whether or not on the basis of installments, exceeds the amount determined to be the correct amount of the tax, the overpayment shall be credited or refunded as provided in section 6402.
Written determinations for this section
These documents, sometimes referred to as "Private Letter Rulings", are taken from the IRS Written Determinations page; the IRS also publishes a fuller explanation of what they are and what they mean. The collection is updated (at our end) daily. It appears that the IRS updates their listing every Friday.
Note that the IRS often titles documents in a very plain-vanilla, duplicative way. Do not assume that identically-titled documents are the same, or that a later document supersedes another with the same title. That is unlikely to be the case.
Release dates appear exactly as we get them from the IRS. Some are clearly wrong, but we have made no attempt to correct them, as we have no way guess correctly in all cases, and do not wish to add to the confusion.
We truncate results at 20000 items. After that, you're on your own.
- Definitions and Special Rules : 2006-12-01
- Alternate Valuation : 2006-12-01
- Extension of Time to Pay Estate Tax : 2006-12-01
- Overpayment of Installment : 2006-12-01
- Consideration : 2006-12-01
- Claims Against the Estate : 2006-12-01
- Authority to Make Credits or Refunds : 2001-10-12
- Amounts Treated as Overpayments : 2001-10-12
- Extension of Time to Pay Estate Tax : 2001-10-12
- Credit of Overpayment Against Any Tax Liability : 2001-10-12
- Overpayment of Installment : 2001-10-12
- Requirement of Full Payment of Tax (Flora Case) : 2001-10-12