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Treasury Regulations · 26 CFR Part 1

Abatements, credits, and refunds (§§ 1.6411-1 to 1.6425-3)

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 Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.6411-1 Tentative carryback adjustments.
  2. § 1.6411-2 Computation of tentative carryback adjustment.
  3. § 1.6411-3 Allowance of adjustments.
  4. § 1.6411-4 Consolidated groups.
  5. § 1.6414-1 Credit or refund of tax withheld on nonresident aliens and foreign corporations.
  6. § 1.6417-0 Table of Contents.
  7. § 1.6417-1 Elective payment election of applicable credits.
  8. § 1.6417-2 Rules for making elective payment elections.
  9. § 1.6417-3 Special rules for electing taxpayers.
  10. § 1.6417-4 Elective payment election for electing taxpayers that are partnerships or S corporations.
  11. § 1.6417-5 Additional information and registration.
  12. § 1.6417-6 Special rules.
  13. § 1.6418-0 Table of contents.
  14. § 1.6418-1 Transfer of eligible credits.
  15. § 1.6418-2 Rules for making transfer elections.
  16. § 1.6418-3 Additional rules for partnerships and S corporations.
  17. § 1.6418-4 Additional information and registration.
  18. § 1.6418-5 Special rules.
  19. § 1.6425-1 Adjustment of overpayment of estimated income tax by corporation.
  20. § 1.6425-2 Computation of adjustment of overpayment of estimated tax.
  21. § 1.6425-3 Allowance of adjustments.