CFR 26-1.1461-2T-2014 Internal Revenue. Part1:Income taxes(continued). Section1.1461-2T:Adjustments for over withholding or under withholding of tax(temporary).
(a)(1) [Reserved] For further guid-ance, see § 1.1461–2(a)(1).
CFR 26-1.1461-2T-2014 history
2014CFR 26-1.1461-2T-2014 Internal Revenue. Part1:Income taxes(continued). Section1.1461-2T:Adjustments for over withholding or under withholding of tax(temporary).