26 CFR · Internal Revenue
§ 301.6501(i)-1 — Foreign tax carrybacks; taxable years beginning after December 31, 1957.
26 CFR § 301.6501(i)-1
TitleTitle 26: Internal RevenuePartPart 301: Procedure and Administration
SourceeCFR (current through Mar 20, 2026)
This text of 26 C.F.R. § 301.6501(i)-1 (Foreign tax carrybacks; taxable years beginning after December 31, 1957.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 301.6501(i)-1 (2026).
Text
§ 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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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).Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 301.6501(i)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/301/301.6501(i)-1.