Abatements, Credits, and Refunds

Sections

• 1.6411-1
  § 1.6411-1 Tentative carryback adjustments.
• 1.6411-2
  § 1.6411-2 Computation of tentative carryback adjustment.
• 1.6411-3
  § 1.6411-3 Allowance of adjustments.
• 1.6411-4
  § 1.6411-4 Consolidated groups.
• 1.6414-1
  § 1.6414-1 Credit or refund of tax withheld on nonresident aliens and foreign corporations.
• 1.6417-0
  § 1.6417-0 Table of Contents.
• 1.6417-1
  § 1.6417-1 Elective payment election of applicable credits.
• 1.6417-2
  § 1.6417-2 Rules for making elective payment elections.
• 1.6417-3
  § 1.6417-3 Special rules for electing taxpayers.
• 1.6417-4
  § 1.6417-4 Elective payment election for electing taxpayers that are partnerships or S corporations.
• 1.6417-5
  § 1.6417-5 Additional information and registration.
• 1.6417-6
  § 1.6417-6 Special rules.
• 1.6418-0
  § 1.6418-0 Table of contents.
• 1.6418-1
  § 1.6418-1 Transfer of eligible credits.
• 1.6418-2
  § 1.6418-2 Rules for making transfer elections.
• 1.6418-3
  § 1.6418-3 Additional rules for partnerships and S corporations.
• 1.6418-4
  § 1.6418-4 Additional information and registration.
• 1.6418-5
  § 1.6418-5 Special rules.
• 1.6425-1
  § 1.6425-1 Adjustment of overpayment of estimated income tax by corporation.
• 1.6425-2
  § 1.6425-2 Computation of adjustment of overpayment of estimated tax.
• 1.6425-3
  § 1.6425-3 Allowance of adjustments.