{"data":{"id":"us/26-cfr-301.6501-j-1","jurisdiction":"us","citation":"26 CFR 301.6501(j)-1","heading":"(j)-1 Investment credit carryback; taxable years ending after December 31, 1961.","body":"With respect to taxable years ending after December 31, 1961, a deficiency attributable to the application to the taxpayer of an investment credit carryback may be assessed at any time before the expiration of the period within which a deficiency for the taxable year of the unused investment credit which results in such carryback may be assessed, or, with respect to any portion of an investment credit carryback from a taxable year attributable to a net operating loss or capital loss carryback from a subsequent taxable year, at any time before the expiration of the period within which a deficiency for such subsequent taxable year may be assessed. For purposes of this section a deficiency shall include a deficiency which may be assessed pursuant to the provisions of section 6213(b)(2), but only those arising with respect to applications for tentative carryback adjustments filed after November 2, 1966.","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":"305aa6dad8303f329ba2b40900ed39bd187d545ced5963bfa99ae49450c19c88","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-301.6501-i-1","next":"us/26-cfr-301.6501-m-1"},"notice":"GroundRules: Original legal text. Not legal advice."}