26 CFR Topic
ABATEMENTS, CREDITS, AND REFUNDS
June 25, 2020
§
1.6411-1
Tentative carryback adjustments
§
1.6411-2
Computation of tentative carryback adjustment
§
1.6411-3
Allowance of adjustments
§
1.6411-4
Consolidated groups
§
1.6414-1
Credit or refund of tax withheld on nonresident aliens and foreign corporations
§
1.6425-1
Adjustment of overpayment of estimated income tax by corporation
§
1.6425-2
Computation of adjustment of overpayment of estimated tax
§
1.6425-3
Allowance of adjustments
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