Statutes, codes, and regulations
Code of Federal Regulations
Title 26 - INTERNAL REVENUEChapter I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURYSubchapter F - PROCEDURE AND ADMINISTRATIONPart 301 - PROCEDURE AND ADMINISTRATIONSubpart - LIMITATIONS
LIMITATIONS ON ASSESSMENT AND COLLECTION
Section 301.6514(b)-1 - Credit against barred liability

26 C.F.R. § 301.6514(b)-1

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Current through November 30, 2024
Section 301.6514(b)-1 - Credit against barred liability

Any credit against a liability in respect of any taxable year shall be void if the collection of such liability would be barred by the applicable statute of limitations at the time such credit is made.

Mitigation of Effect of Period of Limitations

26 C.F.R. §301.6514(b)-1