excessive amount
Defined in 2 places of the United States Code.
For purposes of this section, the term "excessive amount" means in the case of any person the amount by which—
Source
- 1994–202526 U.S.C. § 6675Internal Revenue Code · Excessive claims with respect to the use of certain fuels · 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—
(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.
Source
- 2025–present26 U.S.C. § 6675Internal Revenue Code · Excessive claims with respect to the use of certain fuels · 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—
(1) the amount claimed under section 6416(a)(4), 6420, 6421, or 6427, as the case may be, for any period, exceeds
(2) the amount allowable under such section for such period.
Source
- 201326 U.S.C. § 6675Internal Revenue Code · Excessive claims with respect to the use of certain fuels · 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.
Source
- 2007–present26 U.S.C. § 6676Internal Revenue Code · Erroneous claim for refund or credit · for purposes of this section