# Treas. Reg. § 301.6411-1: Tentative carryback adjustments.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.6411-1>. Interprets 26 U.S.C. § 6411.

For regulations under section 6411, see §§ 1.6411-1 to 1.6411-4, inclusive, of this chapter (Income Tax Regulations).