{"data":{"id":"us/26-cfr-301.6514-b-1","jurisdiction":"us","citation":"26 CFR 301.6514(b)-1","heading":"(b)-1 Credit against barred liability.","body":"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.\nMitigation of Effect of Period of Limitations","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":"76ca895a25bf73868fff3ca76f71873207860f53ce211b8fbd98abcb0e117190","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-301.6514-a-1","next":"us/26-cfr-301.6521-1"},"notice":"GroundRules: Original legal text. Not legal advice."}