26 C.F.R. § 301.6425-1

Current through September 30, 2024

Section 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).

26 C.F.R. §301.6425-1

T.D. 7059, 35 FR 14548, Sept. 17, 1970