CFR›Title 26›Chapter I›Part 5 ContainsSection 5.6411-1CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 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. Previous 4 Part 4—Temporary Income Tax Regulations Under Section 954 of the Internal Revenue Code Next 5c Part 5c—Temporary Income Tax Regulations Under the Economic Recovery Tax Act of 1981