26 CFR §301.6425-1 — -1 Adjustment of overpayment of estimated income tax by corporation.
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
For regulations under section 6425, see §§ 1.6425-1 to 1.6425-3, inclusive, of this chapter (Income Tax Regulations).