Refunds under provisions of sec. 15 (a), 15 (c), 16 (e) 1, 16 (e) 3, and 17 (a) of agricultural adjustment act, as amended, as reenacted by sec. 601 of revenue act of 1936, approved June 22, 1936 (Public no. 740, 74th Congress); art. 2 (a) of Treasury decision 4486 (C. B. XIII-2, 485), approved Oct. 23, 1934, amended; art. 3 and 10 of Regulations 83, Sept. 1934 edition, amended.