Treasury Regulations · 26 CFR
§ 301.6501(j)-1. Investment credit carryback; taxable years ending after December 31, 1961.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 6501(j)
Cite as 26 CFR § 301.6501(j)-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- January 4, 1974 by T.D. 7301
- Issued under
- 26 U.S.C. § 6501(j)
- Length
- 155 words · about 1 min to read
- Cross-references
- cites 1 Code section and 0 regulations; cited by 0
With respect to taxable years ending after December 31, 1961, a deficiency attributable to the application to the taxpayer of an investment credit carryback may be assessed at any time before the expiration of the period within which a deficiency for the taxable year of the unused investment credit which results in such carryback may be assessed, or, with respect to any portion of an investment credit carryback from a taxable year attributable to a net operating loss or capital loss carryback from a subsequent taxable year, at any time before the expiration of the period within which a deficiency for such subsequent taxable year may be assessed. For purposes of this section a deficiency shall include a deficiency which may be assessed pursuant to the provisions of section 6213(b)(2), but only those arising with respect to applications for tentative carryback adjustments filed after November 2, 1966.
[T.D. 7301, 39 FR 975, Jan. 4, 1974]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 7301 (39 FR 975)
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFR47464f8a81aa5b0 Limitations
- Limitations on Assessment and Collection
Nearby sections
- § 301.6501(f)-1 Personal holding company tax.
- § 301.6501(g)-1 Certain income tax returns of corporations.
- § 301.6501(h)-1 Net operating loss or capital loss carrybacks.
- § 301.6501(i)-1 Foreign tax carrybacks; taxable years beginning after December 31, 1957.
- § 301.6501(j)-1 Investment credit carryback; taxable years ending after December 31, 1961.
- § 301.6501(m)-1 Tentative carryback adjustment assessment period.
- § 301.6501(n)-1 Special rules for chapter 42 and similar taxes.
- § 301.6501(n)-2 Certain contributions to section 501(c)(3) organizations.
- § 301.6501(n)-3 Certain set-asides described in section 4942(g)(2).