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§ 301.6514(b)-1 Credit against barred liability.

26 C.F.R. Part 301 — Procedure And Administration · 2026 edition · updated 2026-10-04 · United States

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.

Mitigation of Effect of Period of Limitations

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▸Contents — 26 C.F.R. Part 301 — Procedure And Administration
26 C.F.R. Part 301 — Procedure And Administration

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