1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter F - PROCEDURE AND ADMINISTRATION
  4. Part 301 - PROCEDURE AND ADMINISTRATION
  5. Subpart - Limitations
  6. Topic - Limitations on Assessment and Collection
  7. 26 CFR § 301.6514(b)-1
26 CFR § 301.6514(b)-1
Credit against barred liability
June 25, 2020
CFR

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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§ 301.6514(a)-1 Credits or refunds after period of limitation
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§ 301.6521-1 Mitigation of effect of limitation in case of related employee social security tax and self-employment tax

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