[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.6501(i)-1]

[Page 369]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                               Limitations
 
Sec. 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.