1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter F - PROCEDURE AND ADMINISTRATION
  4. Part 301 - PROCEDURE AND ADMINISTRATION
  5. Subpart - Abatements, Credits, and Refunds
  6. Topic - Rules of Special Application
  7. 26 CFR § 301.6411-1
26 CFR § 301.6411-1
Tentative carryback adjustments
June 25, 2020
CFR

For regulations under section 6411, see §§1.6411-1 to 1.6411-4, inclusive, of this chapter (Income Tax Regulations).

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§ 301.6413-1 Special rules applicable to certain employment taxes

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