Abatements

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Title 26—INTERNAL REVENUE CODE > Subtitle F—Procedure and Administration > CHAPTER 65—ABATEMENTS, CREDITS, AND REFUNDS > Subchapter A—Procedure in General

This text was captured on Sep 16, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

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is excessive in amount, or

( Aug. 16, 1954, ch. 736 , 68A Stat. 792 ; Pub. L. 94–455, title XII, § 1212(a) , title XIX, § 1906(b)(13)(A), Oct. 4, 1976 , 90 Stat. 1712 , 1834; Pub. L. 96–589, § 6(b)(2) , Dec. 24, 1980 , 94 Stat. 3407 ; Pub. L. 99–514, title XV, § 1563(a) , Oct. 22, 1986 , 100 Stat. 2762 ; Pub. L. 100–647, title I, § 1015(n) , title VI, § 6229(a), Nov. 10, 1988 , 102 Stat. 3572 , 3733; Pub. L. 104–168, title III , §§ 301(a), (b), 302(a), title VII, § 701(c)(3), July 30, 1996 , 110 Stat. 1457 , 1464; Pub. L. 105–206, title III , §§ 3305(a), 3309(a), July 22, 1998 , 112 Stat. 743 , 745; Pub. L. 105–277, div. J, title IV, § 4003(e)(2) , Oct. 21, 1998 , 112 Stat. 2681–909 ; Pub. L. 107–134, title I, § 112(d)(1) , Jan. 23, 2002 , 115 Stat. 2434 ; Pub. L. 108–357, title VIII, § 903(a) –(c), Oct. 22, 2004 , 118 Stat. 1652 ; Pub. L. 109–135, title III, § 303(b)(1) , Dec. 21, 2005 , 119 Stat. 2609 ; Pub. L. 110–28, title VIII, § 8242(a) , May 25, 2007 , 121 Stat. 200 ; Pub. L. 113–295, div. A, title II, § 221(a)(111) , Dec. 19, 2014 , 128 Stat. 4054 ; Pub. L. 114–113, div. Q, title IV, § 421(a) , Dec. 18, 2015 , 129 Stat. 3123 ; Pub. L. 115–141, div. U, title IV, § 401(a)(288) , Mar. 23, 2018 , 132 Stat. 1198 .)

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