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Title 26 - Internal Revenue
Subchapter F - PROCEDURE AND ADMINISTRATION
Part 301 - PROCEDURE AND ADMINISTRATION
Subpart - Abatements, Credits, and Refunds
26 CFR Topic
26 CFR Topic
Rules of Special Application
June 25, 2020
§
301.6411-1
Tentative carryback adjustments
§
301.6413-1
Special rules applicable to certain employment taxes
§
301.6414-1
Income tax withheld
§
301.6425-1
Adjustment of overpayment of estimated income tax by corporation
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