26 CFR · Internal Revenue
§ 301.6514(b)-1 — Credit against barred liability.
26 CFR § 301.6514(b)-1
TitleTitle 26: Internal RevenuePartPart 301: Procedure and Administration
SourceeCFR (current through Mar 20, 2026)
This text of 26 C.F.R. § 301.6514(b)-1 (Credit against barred liability.) 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. § 301.6514(b)-1 (2026).
Text
§ 301.6514(b)-1 Credit against barred liability.
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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Related
§ 301.6514
26 C.F.R. § 301.6514
Nearby Sections
11
§ 301.6511(e)-1
Special rules applicable to manufactured sugar.§ 301.6511(f)-1
Special rules for chapter 42 taxes.§ 301.6512-1
Limitations in case of petition to Tax Court.§ 301.6514(a)-1
Credits or refunds after period of limitation.§ 301.6514(b)-1
Credit against barred liability.§ 301.6521-1
Mitigation of effect of limitation in case of related employee social security tax and self-employment tax.§ 301.6521-2
Law applicable in determination of error.§ 301.6532-1
Periods of limitation on suits by taxpayers.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 301.6514(b)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/301/301.6514(b)-1.