GroundRules
26 CFR 301.6514(b)-1: (b)-1 Credit against barred liability.
Where this section sits in the code
- Title 26—Internal Revenue
- CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
- SUBCHAPTER F—PROCEDURE AND ADMINISTRATION
- PART 301—PROCEDURE AND ADMINISTRATION
- Limitations
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
Collected 2026-08-27T02:25:11Z. Source file · JSON