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§ 31.3503-1 - Tax under chapter 21 or 22 paid under wrong chapter.

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If, for any period, an amount is paid as tax—

Under chapter 21 or corresponding provisions of prior law by a person who is not liable for tax for such period under such chapter or prior law, but who is liable for tax for such period under chapter 22 or corresponding provisions of prior law, or

Under chapter 22 or corresponding provisions of prior law by a person who is not liable for tax for such period under such chapter or prior law, but who is liable for tax for such period under chapter 21 or corresponding provisions of prior law,

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§ 31.3502-1 - Nondeductibility of taxes in computing taxable income.
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§ 31.3504-1 - Designation of agent by application.