Table of Contents

• REG-137128-08
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • ADDRESSES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Explanation of Provisions
    • I. The Proper Place to File a Claim for Credit or Refund
    • II. The Proper Form for Filing a Claim for Credit or Refund
    • III. Claims for Employment Taxes
    • IV. Internal Revenue Districts
    • V. Outdated Provisions
    • VI. Section 6405
    • Proposed Effective Date
    • Special Analyses
    • Comments and Requests for a Public Hearing
  • Proposed Amendments to the Regulations
    • PART 301—PROCEDURE AND ADMINISTRATION
  • Drafting Information
• Announcement 2011-38
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • ADDRESSES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
• Announcement 2011-39
• Announcement 2011-41