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-xxviii- Code §6332. Surrender of property subject to levy.............................................................................................................. 1355 Reg. §301.6332-­1. Surrender of property subject to levy............................................................................................ 1355 Code §6333. Production of books.. ........................................................................................................................................ 1356 Reg. §301.6333-­1. Production of books.. ...................................................................................................................... 1357 Code §6334. Property exempt from levy.. ............................................................................................................................. 1357 Reg. §301.6334-­1. Property exempt from levy.. ........................................................................................................... 1358 Reg. §301.6334-­2. Wages, salary, and other income.................................................................................................... 1359 Reg. §301.6334-­3. Determination of exempt amount.................................................................................................. 1360 Reg. §301.6334-­4. Verified statements.. ........................................................................................................................ 1361 Code §6343. Authority to release levy and return property................................................................................................ 1362 Reg. §301.6343-­1. Requirement to release levy and notice of release...................................................................... 1363 Reg. §301.6343-­2. Return of wrongfully levied upon property.. ................................................................................ 1364 Reg. §301.6343-­3. Return of property in certain cases.. ............................................................................................. 1365 Code §6344. Cross references................................................................................................................................................ 1366 Chapter 65. Abatements, Credits, and Refunds Subchapter A. Procedure in General Code §6401. Amounts treated as overpayments.. ................................................................................................................ 1367 Reg. §301.6401-­1. Amounts treated as overpayments.. .............................................................................................. 1367 Code §6402. Authority to make credits or refunds.. ............................................................................................................ 1367 Reg. §301.6402-­1. Authority to make credits or refunds............................................................................................ 1369 Reg. §301.6402-­2. Claims for credit or refund.. ........................................................................................................... 1369 Reg. §301.6402-­4. Payments in excess of amounts shown on return.. ..................................................................... 1370 Reg. §31.6402(a)-­1. Credits or refunds.. ...................................................................................................................... 1370 Reg. §31.6402(a)-­2. Credit or refund of tax under Federal Insurance Contributions Act or Railroad Retirement Tax Act..................................................................................................................................... 1370 Reg. §31.6402(a)-­3. Refund of Federal unemployment tax....................................................................................... 1371 Code §6404. Abatements.. ....................................................................................................................................................... 1372 Reg. §301.6404-­1. Abatements....................................................................................................................................... 1373 Reg. §301.6404–­2. Abatement of interest.. ................................................................................................................... 1373 Reg. §301.6404-­3. Abatement of penalty or addition to tax attributable to erroneous written advice of the Internal Revenue Service.. ................................................................................................................. 1374 Reg. §301.6404-­4. Suspension of interest and certain penalties when the Internal Revenue Service does not timely contact the taxpayer......................................................................................................... 1376 Reg. §31.6404(a)-­1. Abatements.. ................................................................................................................................. 1379 Code §6407. Date of allowance of refund or credit.. ........................................................................................................... 1379 Subchapter B. Rules of Special Application Code §6413. Special rules applicable to certain employment taxes.................................................................................. 1380 Reg. §31.6413(a)–­1. Repayment or reimbursement by employer of tax erroneously collected from employee.1381. Reg. §31.6413(a)–­2. Adjustments of overpayments.. ................................................................................................. 1382 Reg. §31.6413(a)-­3. Repayment by payor of tax erroneously collected from payee.. ........................................... 1383 Reg. §31.6413(b)-­1. Overpayments of certain employment taxes............................................................................ 1384 Reg. §31.6413(c)-­1. Special refunds.. ........................................................................................................................... 1384 Code §6414. Income tax withheld.......................................................................................................................................... 1386 Reg. §1.6414-­1. Credit or refund of tax withheld on nonresident aliens and foreign corporations...................... 1386 Reg. §31.6414-­1. Credit or refund of income tax withheld from wages.. ................................................................. 1386 Code §6432. [Repealed]. .......................................................................................................................................................... 1386 Chapter 66. Limitations Subchapter A. Limitations on Assessment and Collection Code §6501. Limitations on assessment and collection...................................................................................................... 1386 Reg. §301.6501(a)-­1. Period of limitations upon assessment and collection.. ....................................................... 1389