{"data":{"id":"us/27-cfr-19.266","jurisdiction":"us","citation":"27 CFR 19.266","heading":"Claims for credit of tax.","body":"A proprietor may file a claim for credit of tax, as provided in this part, after the tax has been determined, whether or not the tax has been paid. However, a proprietor may not anticipate allowance of a credit or make an adjusting entry in a tax return pending action on the claim.","path":["Title 27—Alcohol, Tobacco Products and Firearms","CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—ALCOHOL","PART 19—DISTILLED SPIRITS PLANTS","Subpart J—Claims"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-27.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"6e95adfc13a81203b1bf2c39de853b7767813b0d269f627189795cecee3f10ab","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-19.265","next":"us/27-cfr-19.267"},"notice":"GroundRules: Original legal text. Not legal advice."}