CFR›Title 26›Chapter I›26 CFR Part 5 Citation26 CFR Part 5ContainsSection § 5.6411-1CorpusDaily eCFRDisplayed edition2026-08-05Last updated2026-08-05 PART 5—TEMPORARY INCOME TAX REGULATIONS UNDER THE REVENUE ACT OF 1978 Sections § 5.6411-1 § 5.6411-1 Tentative refund under claim of right adjustment. Authority26 U.S.C. 7805.