Subjgrp 16. ABATEMENTS, CREDITS, AND REFUNDS

• § 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.
• § 1.6417-0 - Table of Contents.
• § 1.6417-1 - Elective payment election of applicable credits.
• § 1.6417-2 - Rules for making elective payment elections.
• § 1.6417-3 - Special rules for electing taxpayers.
• § 1.6417-4 - Elective payment election for electing taxpayers that are partnerships or S corporations.
• § 1.6417-5 - Additional information and registration.
• § 1.6417-6 - Special rules.
• § 1.6418-0 - Table of contents.
• § 1.6418-1 - Transfer of eligible credits.
• § 1.6418-2 - Rules for making transfer elections.
• § 1.6418-3 - Additional rules for partnerships and S corporations.
• § 1.6418-4 - Additional information and registration.
• § 1.6418-5 - Special rules.
• § 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.