Source: https://www.law.cornell.edu/uscode/text/26/6425?qt-us_code_tabs=0
Timestamp: 2016-02-10 16:58:33
Document Index: 792956370

Matched Legal Cases: ['§ 6425', '§ 6425', '§ 6425', '§\u202f6425', '§\u202f103', '§\u202f1906', '§\u202f516', '§\u202f701', '§\u202f10301', '§\u202f221', '§\u202f2006']

26 U.S. Code § 6425 - Adjustment of overpayment of estimated income tax by corporation | US Law | LII / Legal Information Institute
U.S. Code › Title 26 › Subtitle F › Chapter 65 › Subchapter B › § 6425 26 U.S. Code § 6425 - Adjustment of overpayment of estimated income tax by corporation
§ 6425.
Adjustment of overpayment of estimated income tax by corporation
(A) The [1] sum of—
the tax imposed by section 11 or 1201(a), or subchapter L of chapter 1, whichever is applicable, plus
the tax imposed by section 55, over
(Added Pub. L. 90–364, title I, § 103(d)(1), June 28, 1968, 82 Stat. 262; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 99–499, title V, § 516(b)(4)(C), Oct. 17, 1986, 100 Stat. 1771; Pub. L. 99–514, title VII, § 701(d)(2), Oct. 22, 1986, 100 Stat. 2342; Pub. L. 100–203, title X, § 10301(b)(4), Dec. 22, 1987, 101 Stat. 1330–429; Pub. L. 113–295, div. A, title II, § 221(a)(12)(J), Dec. 19, 2014, 128 Stat. 4039; Pub. L. 114–41, title II, § 2006(a)(2)(E), July 31, 2015, 129 Stat. 457.)