§6425. Adjustment of overpayment of estimated income tax by corporation — Inbound Citations
26 U.S.C. § 6425
Cited by 2 provisions in release 119-102.
Citations to 26 U.S.C. § 6425 as a whole
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(1) If the amount of an adjustment under section 6425 made before the 15th day of the 4th month following the close of the taxable year is excessive, there shall be added to the tax under chapter 1 for the taxable year an amount determined at the underpayment rate established under section 6621 upon the excessive amount from the date on which the credit is allowed or the refund is paid to such 15th day.
Citations to §6425(c)
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(A) the income tax liability (as defined in section 6425(c)) for the taxable year as shown on the return for the taxable year, exceeds