26 C.F.R. § 301.6425-1

Adjustment of overpayment of estimated income tax by corporation.

Last amended: 2016Year: 2026Length: 25 wordsOfficial source

Cite as 26 C.F.R. § 301.6425-1 (2026)

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]
Cross-references to the CFR
1.6425-1
26 C.F.R. § 301.6425-1: Adjustment of overpayment of estimated income tax by corporation. | Justis AI