26 C.F.R. § 301.6411-1. - § 301.6411-1 Tentative Carryback Adjustments.

Current as of May 27, 2026
Section 301.6411-1 - § 301.6411-1 Tentative Carryback Adjustments.
Section 301.6407-1 - § 301.6407-1 Date of Allowance of Refund or Credit.Section 301.6413-1 - § 301.6413-1 Special Rules Applicable to Certain Employment Taxes.

§ 301.6411-1 Tentative carryback adjustments.

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

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