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TREASURY REGULATIONS


Index  » Subchapter F  » Reg. 301.6501(i)-1

Reg. 301.6501(i)-1
Foreign tax carrybacks; taxable years beginning after December 31, 1957

January 15, 2021


§ 301.6501(h)-1 « Browse » § 301.6501(j)-1

See related I.R.C. 6501

Treas. Reg. § 301.6501(i)-1.  Foreign tax carrybacks; taxable years beginning after December 31, 1957

With respect to taxable years beginning after December 31, 1957, a deficiency attributable to the application to the taxpayer of a carryback under section 904(d) (relating to carryback and carryover of excess foreign taxes), may be assessed at any time before the expiration of 1 year after the expiration of the period within which a deficiency may be assessed for the taxable year of the excess taxes described in section 904(d) which result in such carryback.

 

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