[Code of Federal Regulations] [Title 26, Volume 18] [Revised as of April 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 26CFR301.6425-1] [Page 360] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents Abatements, Credits, and Refunds Sec. 301.6425-1 Adjustment of overpayment of estimated income tax by corporation. For regulations under section 6425, see Sec. Sec. 1.6425-1 to 1.6425-3, inclusive, of this chapter (Income Tax Regulations). [T.D. 7059, 35 FR 14548, Sept. 17, 1970]