26 CFR 301.6425-1
§ 301.6425-1 Adjustment of overpayment of estimated income tax by corporation.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 301.6425-1, § 301.6425-1 Adjustment of overpayment of estimated income tax by corporation, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/114457
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Full text
For regulations under section 6425, see §§ 1.6425-1 to 1.6425-3, 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.