26 USC 6425
§ 6425 - Adjustment of overpayment of estimated income tax by corporation
- § 6425 - Adjustment of overpayment of estimated income tax by corporation
- CHAPTER 65— ABATEMENTS, CREDITS, AND REFUNDS › Subchapter B— Rules of Special Application
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2022 Amendment
- Effective Date of 2017 Amendment
- Effective Date of 2015 Amendment
- Effective Date of 2014 Amendment
- Effective Date of 1987 Amendment
- Effective Date of 1986 Amendments
- Effective Date
- Applicability of Certain Amendments by Pub. L. 99–514 in Relation to Treaty Obligations of United States
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