# Treas. Reg. § 301.6425-1: Adjustment of overpayment of estimated income tax by corporation.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.6425-1>. Interprets 26 U.S.C. § 6425.

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]