ABATEMENTS, CREDITS, AND REFUNDS
- Section 1.6411-1 - Tentative carryback adjustments
- Section 1.6411-2 - Computation of tentative carryback adjustment
- Section 1.6411-3 - Allowance of adjustments
- Section 1.6411-4 - Consolidated groups
- Section 1.6414-1 - Credit or refund of tax withheld on nonresident aliens and foreign corporations
- Section 1.6417-0 - Table of contents
- Section 1.6417-1 - Elective payment of applicable credits
- Section 1.6417-2 - Rules for making elective payment elections
- Section 1.6417-3 - Special rules for electing taxpayers
- Section 1.6417-4 - Elective payment election for electing taxpayers that are partnerships or S corporations
- Section 1.6417-5 - Additional information and registration
- Section 1.6417-5T - [Removed]
- Section 1.6417-6 - Special rules
- Section 1.6418-0 - [Effective 7/1/2024] Table of contents
- Section 1.6418-1 - [Effective 7/1/2024] Transfer of eligible credits
- Section 1.6418-2 - [Effective 7/1/2024] Rules for making transfer elections
- Section 1.6418-3 - [Effective 7/1/2024] Additional rules for partnerships and S corporations
- Section 1.6418-4 - [Effective 7/1/2024] Additional information and registration
- Section 1.6418-4T - [Removed effective 7/1/2024] Additional information and registration
- Section 1.6418-5 - [Effective 7/1/2024] Special rules
- Section 1.6425-1 - Adjustment of overpayment of estimated income tax by corporation
- Section 1.6425-2 - Computation of adjustment of overpayment of estimated tax
- Section 1.6425-3 - Allowance of adjustments