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

Regulations last checked for updates: Feb 13, 2026

Title 26 - Internal Revenue last revised: Feb 11, 2026

§ 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]

authority: 26 U.S.C. 7805.

source: 32 FR 15241, Nov. 3, 1967, unless otherwise noted.

cite as: 26 CFR 301.6425-1