{"data":{"id":"us/27-cfr-70.266","jurisdiction":"us","citation":"27 CFR 70.266","heading":"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.","path":["Title 27—Alcohol, Tobacco Products and Firearms","CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY","SUBCHAPTER F—PROCEDURES AND PRACTICES","PART 70—PROCEDURE AND ADMINISTRATION","Subpart D—Collection of Excise and Special (Occupational) Tax"],"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":"3af74f156cd205e387b04191a5ea9f5a97f3a2bcad44760d68d7c82ac05b595b","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-70.265","next":"us/27-cfr-70.271"},"notice":"GroundRules: Original legal text. Not legal advice."}