26 C.F.R. § 301.6411-1 Tentative carryback adjustments.
Title 26 - Internal Revenue
For regulations under section 6411, see §§1.6411–1 to 1.6411–4, inclusive, of this chapter (Income Tax Regulations).
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Abatements, Credits, and Refunds
Rules of Special Application
§ 301.6411-1 Tentative carryback adjustments.
