{"data":{"id":"us/26-cfr-301.6501-n-3","jurisdiction":"us","citation":"26 CFR 301.6501(n)-3","heading":"(n)-3 Certain set-asides described in section 4942(g)(2).","body":"Where a deficiency of tax of a private foundation results from the failure of an amount set aside by such foundation for a specific project to be treated as a qualifying distribution under section 4942(g)(2)(B)(ii)(II), such deficiency may be assessed within two years after the expiration of the period within which a deficiency may be assessed for the taxable year to which the amount set aside relates.","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":"89c471443f20398478733f2517ce459e5e867613f6c04de18f61c1ab24aca833","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-301.6501-n-2","next":"us/26-cfr-301.6502-1"},"notice":"GroundRules: Original legal text. Not legal advice."}