1. Regulations
  2. title 26
  3. chapter I-i19
  4. part 301
  5. subpart 0-i5
  6. subjgrp 59
  7. § 301.6425-1

View all text of Subjgrp 59 [§ 301.6411-1 - § 301.6425-1]

§ 301.6425-1 - Adjustment of overpayment of estimated income tax by corporation.

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]

AUTHORITY: Section 301.1474-1 also issued under 26 U.S.C. 1474(f).

SOURCE: 32 FR 15241, Nov. 3, 1967, unless otherwise noted.

CITE AS: 26 CFR 301.6425-1