Treasury Regulations (26 C.F.R.)

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

§ 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]

Last amended: 2026-04-13