26 CFR 1.860-4
§ 1.860-4 Claim for credit or refund.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 1.860-4, § 1.860-4 Claim for credit or refund, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/111001
- Permanent ID
ys:prov:111001@1- SHA-256
5f22e6637c495ee3fcd6d86dd8d0c801eff1d9246d9770077409e76ca0f64db1
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
If the allowance of a deduction for a deficiency dividend results in an overpayment of tax, the taxpayer, in order to secure credit or refund of the overpayment, must file a claim on Form 1120X in addition to the claim for the deficiency dividend deduction required under section 860(g). The credit or refund will be allowed as if on the date of the determination (as defined in section 860(e)) two years remained before the expiration of the period of limitations on the filing of claim for refund for the taxable year to which the overpayment relates.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.