26 C.F.R. § 301.6411-1
Tentative carryback adjustments.
Cite as 26 C.F.R. § 301.6411-1 (2026)
For regulations under section 6411, see §§ 1.6411-1 to 1.6411-4, inclusive, of this chapter (Income Tax Regulations).
- Cross-references to the CFR
- 1.6411-1
26 C.F.R. § 301.6411-1
Cite as 26 C.F.R. § 301.6411-1 (2026)