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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter F - Procedure and Administration |
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Part 301 - Procedure and Administration |
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SubPart - Abatements, Credits, and Refunds |
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Rules of Special Application |
§ 301.6425-1 - Adjustment of overpayment of estimated income tax by corporation.
Latest version.
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§ 301.6425-1 Adjustment of overpayment of estimated income tax by corporation.
For regulations under section 6425, see §§ 1.6425-1 to 1.6425-3, inclusive, of this chapter (Income Tax Regulations).
[T.D. 7059, 35 FR 14548, Sept. 17, 1970]