CFR /  Title 27  /  Part 19  /  Sec. 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. (26 U.S.C. 5008, 5215, 6065)

Requirements for Filing Claims