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26 CFR §301.6411-1 — -1 Tentative carryback adjustments.

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
For regulations under section 6411, see §§ 1.6411-1 to 1.6411-4, inclusive, of this chapter (Income Tax Regulations).