Title 26
SECTION 301.6425-1
301.6425-1 Adjustment of overpayment of estimated income tax by corporation.
§ 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]