26 C.F.R. § 301.6425-1. - § 301.6425-1 Adjustment of Overpayment of Estimated Income Tax by Corporation.

Current as of May 27, 2026

Section 301.6425-1 - § 301.6425-1 Adjustment of Overpayment of Estimated Income Tax by Corporation.Section 301.6425-1 - § 301.6425-1 Adjustment of Overpayment of Estimated Income Tax by Corporation.

Section 301.6414-1 - § 301.6414-1 Income Tax Withheld.Section 301.6501(a)-1 - § 301.6501(a)-1 Period of Limitations Upon Assessment and Collection.

§ 301.6425-1 Adjustment of overpayment of estimated income tax by corporation.

For regulations under section 6425, see §§ 1.6425-1 to 1.6425-3, inclusive, of this chapter (Income Tax Regulations).

$T.D. 7059, 35 FR 14548, Sept. 17, 1970$

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