Rules of Special Application

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.