19.261—Scope.
This subpart covers the various types of claims that a proprietor may file and includes provisions regarding the following:
(a)
General requirements for filing claims;
(b)
Specific requirements for filing certain types of claims; and
(c)
Remission, abatement, credit and refund of tax.
Code of Federal Regulations
(
26 U.S.C. 5008, 5215, 6065
)