---
kind: "section"
citation: "27 C.F.R. § 53.162"
title: "27"
number: "53.162"
heading: "Abatements."
url: "https://uscodex.org/cfr/27/53.162"
---

# §53.162. Abatements.


For regulations under section 6404 of the Code of general application in respect of abatements of assessments to tax, see [27 CFR 70.125](/cfr/27/70.125.md) (Procedure and Administration).


## Notes

### 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.