### Question
How does the law define rebate?


### Answer
Under *26 U.S.C. § 6211*, **rebate** is defined as:

> so much of an abatement, credit, refund, or other repayment, as was made on the ground that the tax imposed by subtitle A or B or chapter 41, 42, 43, or 44 was less than the excess of the amount specified in subsection (a)(1) over the rebates previously made

#### Citation:
  - *26 U.S.C. § 6211*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 63-ASSESSMENT > Subchapter B-Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes**

