{"data":{"id":"us/26-cfr-301.6501-i-1","jurisdiction":"us","citation":"26 CFR 301.6501(i)-1","heading":"(i)-1 Foreign tax carrybacks; taxable years beginning after December 31, 1957.","body":"With respect to taxable years beginning after December 31, 1957, a deficiency attributable to the application to the taxpayer of a carryback under section 904(d) (relating to carryback and carryover of excess foreign taxes), may be assessed at any time before the expiration of 1 year after the expiration of the period within which a deficiency may be assessed for the taxable year of the excess taxes described in section 904(d) which result in such carryback.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER F—PROCEDURE AND ADMINISTRATION","PART 301—PROCEDURE AND ADMINISTRATION","Limitations"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"5a1294b847bbb60dbb378607c07801f28878acf9da2a7a371c0c2b414db48d64","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-301.6501-h-1","next":"us/26-cfr-301.6501-j-1"},"notice":"GroundRules: Original legal text. Not legal advice."}