27 C.F.R. § 70.266 Credit against barred liability.
Title 27 - Alcohol, Tobacco Products and Firearms
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]
Title 27: Alcohol, Tobacco and Firearms
PART 70—PROCEDURE AND ADMINISTRATION
Subpart D—Collection of Excise and Special (Occupational) Tax
Limitations
§ 70.266 Credit against barred liability.
