CFR›Title 26›Chapter I›Part 301›Subpart ECFRd210e15bfae32be›Subject Group Rules of Special Application ContainsSections 301.6411-1–301.6425-1CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 Sections 301.6411-1 § 301.6411-1 Tentative carryback adjustments. 301.6413-1 § 301.6413-1 Special rules applicable to certain employment taxes. 301.6414-1 § 301.6414-1 Income tax withheld. 301.6425-1 § 301.6425-1 Adjustment of overpayment of estimated income tax by corporation. Previous Procedure in General Procedure in General