26 C.F.R. § 301.6514(b)-1. - § 301.6514(b)-1 Credit Against Barred Liability.

Current as of May 27, 2026

Section 301.6514(b)-1 - § 301.6514(b)-1 Credit Against Barred Liability.Section 301.6514(b)-1 - § 301.6514(b)-1 Credit Against Barred Liability.

Section 301.6514(a)-1 - § 301.6514(a)-1 Credits or Refunds After Period of Limitation.Section 301.6521-1 - § 301.6521-1 Mitigation of Effect of Limitation in Case of Related Employee Social Security Tax and Self-employment Tax.

§ 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

Marble can make mistakes. Please verify important details. We respect & protect your data.