GroundRules
26 CFR 301.6425-1: -1 Adjustment of overpayment of estimated income tax by corporation.
Where this section sits in the code
- Title 26—Internal Revenue
- CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
- SUBCHAPTER F—PROCEDURE AND ADMINISTRATION
- PART 301—PROCEDURE AND ADMINISTRATION
- Abatements, Credits, and Refunds
For regulations under section 6425, see §§ 1.6425-1 to 1.6425-3, inclusive, of this chapter (Income Tax Regulations).
Collected 2026-08-27T02:25:11Z. Source file · JSON