26 CFR · Internal Revenue
§ 301.6501(i)-1 — Foreign tax carrybacks; taxable years beginning after December 31, 1957.
eCFR · current through Aug 10, 2026
§ 301.6501(i)-1 Foreign tax carrybacks; taxable years beginning after December 31, 1957.
With respect to taxable years beginning after December 31, 1957, a deficiency attributable to the application to the taxpayer of a carryback under section 904(d) (relating to carryback and carryover of excess foreign taxes), may be assessed at any time before the expiration of 1 year after the expiration of the period within which a deficiency may be assessed for the taxable year of the excess taxes described in section 904(d) which result in such carryback.
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26 C.F.R. § 301.6501(i)-1 (Foreign tax carrybacks; taxable years beginning after December 31, 1957.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
§ 301.6501
26 C.F.R. § 301.6501
Nearby Sections
11
§ 301.6501(d)-1
Request for prompt assessment.§ 301.6501(e)-1
Omission from return.§ 301.6501(f)-1
Personal holding company tax.§ 301.6501(g)-1
Certain income tax returns of corporations.§ 301.6501(h)-1
Net operating loss or capital loss carrybacks.§ 301.6501(m)-1
Tentative carryback adjustment assessment period.§ 301.6501(n)-1
Special rules for chapter 42 and similar taxes.§ 301.6501(n)-2
Certain contributions to section 501(c)(3) organizations.§ 301.6501(n)-3
Certain set-asides described in section 4942(g)(2).