Treasury Regulations · 26 CFR
§ 301.6514(b)-1. Credit against barred liability.
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. § 6514(b)
Cite as 26 CFR § 301.6514(b)-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- 32 FR 15241, Nov. 3, 1967, unless otherwise noted.
- Issued under
- 26 U.S.C. § 6514(b)
- Length
- 43 words · about 1 min to read
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
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
- § 301.6511(f)-1 Special rules for chapter 42 taxes.
- § 301.6512-1 Limitations in case of petition to Tax Court.
- § 301.6513-1 Time return deemed filed and tax considered paid.
- § 301.6514(a)-1 Credits or refunds after period of limitation.
- § 301.6514(b)-1 Credit against barred liability.
- § 301.6521-1 Mitigation of effect of limitation in case of related employee social security tax and self-employment tax.
- § 301.6521-2 Law applicable in determination of error.
- § 301.6532-1 Periods of limitation on suits by taxpayers.
- § 301.6532-2 Periods of limitation on suits by the United States.