excessive amount
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 6675 — for purposes of this section (4 versions over time)
For purposes of this section, the term “excessive amount” means in the case of any person the amount by which—
(1) the amount claimed under section 6416(a)(4), 6420, 6421, 6427, or 6435, as the case may be, for any period, exceeds
(2) the amount allowable under such section for such period.
26 U.S.C. § 6676 — for purposes of this section
For purposes of this section, the term “excessive amount” means in the case of any person the amount by which the amount of the claim for refund or credit for any taxable year exceeds the amount of such claim allowable under this title for such taxable year.