Treasury Regulations · 26 CFR
§ 1.6425-2. Computation of adjustment of overpayment of estimated tax.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 6425
Cite as 26 CFR § 1.6425-2
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- September 17, 1970 by T.D. 7059
- Last amended
- August 7, 2007 by T.D. 9347
- Issued under
- 26 U.S.C. § 6425
- Length
- 189 words · about 1 min to read
- Defines
- 1 term
- Cross-references
- cites 3 Code sections and 2 regulations; cited by 0
[T.D. 7059, 35 FR 14547, Sept. 17, 1970, as amended by T.D. 9347, 72 FR 44348, Aug. 7, 2007]
Terms defined here
Where the text says “the term … means”. Select a term to jump to its definition.
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
- § 11 Tax imposed
- § 55 Alternative minimum tax imposed
- § 6425 Adjustment of overpayment of estimated income tax by corporation
Regulations it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Amended by T.D. 9347 (72 FR 44348)
- Issued by T.D. 7059 (35 FR 14547)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Abatements, credits, and refunds
Nearby sections
- § 1.6418-3 Additional rules for partnerships and S corporations.
- § 1.6418-4 Additional information and registration.
- § 1.6418-5 Special rules.
- § 1.6425-1 Adjustment of overpayment of estimated income tax by corporation.
- § 1.6425-2 Computation of adjustment of overpayment of estimated tax.
- § 1.6425-3 Allowance of adjustments.