yourstate.us
Home / United States / 26 CFR
26 CFR 301.6411-1

§ 301.6411-1 Tentative carryback adjustments.

United States · 26 CFR — Internal Revenue · Status: effective

Get this as JSONEmbed this
Cite this
Citation
26 CFR 301.6411-1, § 301.6411-1 Tentative carryback adjustments, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/114454
Permanent ID
ys:prov:114454@1
SHA-256
60399bbf02c5db7effa30603c2229df65e136c33d85e8ce9c6f9358f4a974000

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

For regulations under section 6411, see §§ 1.6411-1 to 1.6411-4, inclusive, of this chapter (Income Tax Regulations).

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.