ABATEMENTS, CREDITS, AND REFUNDS
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 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…
- § 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…
- § 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.
Get a plain-English answer with a citation back to this text.
Ask AI about this code