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Electronic Code of Federal Regulations (e-CFR)
Title 26—Internal Revenue
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER A—INCOME TAX
PART 5—TEMPORARY INCOME TAX REGULATIONS UNDER THE REVENUE ACT OF 1978
26 CFR Part 5 - TEMPORARY INCOME TAX REGULATIONS UNDER THE REVENUE ACT OF 1978
CFR
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§ 5.6411-1 Tentative refund under claim of right adjustment.
Authority:
26 U.S.C. 7805
.
