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 § 301.6425-1
26 CFR § 301.6425-1
Adjustment of overpayment of estimated income tax by corporation
June 25, 2020
CFR

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]

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§ 301.6414-1 Income tax withheld

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