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Code of Federal Regulations Title 26. Internal Revenue § 26.301.6230(c)–1 Claim arising out of erroneous computation, etc

Current as of January 02, 2025 | Updated by Findlaw Staff

(a) In general. A claim for refund under section 6230(c) shall state the grounds for the claim and shall be filed with the service center where the partner's return is filed.

(b) Effective date. This section is applicable to partnership taxable years beginning on or after October 4, 2001. For years beginning prior to October 4, 2001, see § 301.6230(c)–1T contained in 26 CFR part 1, revised April 1, 2001.

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Cite this article: FindLaw.com - Code of Federal Regulations Title 26. Internal Revenue § 26.301.6230(c)–1 Claim arising out of erroneous computation, etc - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-26-internal-revenue/cfr-sect-26-301-6230-c-1/

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