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Code · CFR · Title 27 — Alcohol, Tobacco Products and Firearms · Part 70 · § 70.266

§ 70.266. Credit against barred liability.

57 words·~1 min read·/us/cfr/t27/s§ 70.266·

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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. (26 U.S.C. 6514) \[T.D. ATF-251, 52 FR 19314, May 22, 1987. Redesignated by T.D. ATF-301, 55 FR 47606, Nov. 14, 1990\]
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§ 70.266
Credit against barred liability.
U.S.C.§ 6514
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