§53.162. Abatements.
27 C.F.R. § 53.162
For regulations under section 6404 of the Code of general application in respect of abatements of assessments to tax, see 27 CFR 70.125 (Procedure and Administration).
Notes, amendments, and revision history
Authority
Authority: 26 U.S.C. 4181, 4182, 4216-4219, 4221-4223, 4225, 6001, 6011, 6020, 6021, 6061, 6071, 6081, 6091, 6101-6104, 6109, 6151, 6155, 6161, 6301-6303, 6311, 6402, 6404, 6416, 7502, 7805.
Source
Source: T.D. ATF-308, 56 FR 303, Jan. 3, 1991, unless otherwise noted.