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

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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]
Citation
26 C.F.R. § 301.6425-1