27 C.F.R. § 70.266

Current through October 31, 2024

Section 70.266 - 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.

27 C.F.R. §70.266

26 U.S.C. 6514

T.D. ATF-251, 52 FR 19314, 5/22/1987. Redesignated by T.D. ATF-301, 55 FR 47606, 11/14/1990