Articles Tagged: IRC §6405

IRC §6405. Reports of refunds and credits

Table of ContentsPREVNEXT (a) By Treasury to Joint Committee No refund or credit of any income, war profits, excess profits, estate, or gift tax, or any tax imposed with respect to public charities, private foundations, operators’ trust funds, pension plans, or real estate investment trusts under chapter 41, 42, 43, or 44, in excess of… Read more →

Treas. Reg. § 6405 Reports Of Refunds And Credits

Treas. Reg. § 301.6405-1Reports of refunds and credits.Section 6405 requires that a report be made to the Joint Committee on Taxation of proposed refunds or credits in excess of $100,000 of any income tax (including any qualified State individual income tax collected by the Federal Government), war profits tax, excess profits tax, estate tax, or gift… Read more →