26 C.F.R. § 301.6425-1 Adjustment of overpayment of estimated income tax by corporation.
Title 26 - Internal Revenue
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]
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Abatements, Credits, and Refunds
Rules of Special Application
§ 301.6425-1 Adjustment of overpayment of estimated income tax by corporation.
