§ 19.266. Claims for credit of tax.
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/us/cfr/t27/s§ 19.266·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
A proprietor may file a claim for credit of tax, as provided in this part, after the tax has been determined, whether or not the tax has been paid. However, a proprietor may not anticipate allowance of a credit or make an adjusting entry in a tax return pending action on the claim. (26 U.S.C. 5008, 5215)
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§ 19.266
Claims for credit of tax.
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