Treasury Regulations (26 C.F.R.)
26 CFR § 301.6511(c)-1
Special rules applicable in case of extension of time by agreement.
# (a) Scope.
If, within the period prescribed in section 6511(a) for the filing of a claim for credit or refund, an agreement extending the period for assessment of a tax has been made in accordance with the provisions of section 6501(c)(4), the special rules provided in this section become applicable. This section shall not apply to any claim filed, or credit or refund allowed if no claim is filed, either (1) prior to the execution of an agreement extending the period in which assessment may be made, or (2) more than 6 months after the expiration of the period within which an assessment may be made pursuant to the agreement or any extension thereof.
# (b) Period in which claim may be filed.
Claim for credit or refund of an overpayment may be filed, or credit or refund may be allowed if no claim is filed, at any time within which an assessment may be made pursuant to an agreement, or any extension thereof, under section 6501(c)(4), and for 6 months thereafter.
# (c) Limit on amount to be credited or refunded.
(1) If a claim is filed within the time prescribed in paragraph (b) of this section, the amount of the credit or refund allowed or made shall not exceed the portion of the tax paid after the execution of the agreement and before the filing of the claim, plus the amount that could have been properly credited or refunded under the provisions of section 6511(b)(2) if a claim had been filed on the date of the execution of the agreement.
(2) If no claim is filed, the amount of credit or refund allowed or made within the time prescribed in paragraph (b) of this section shall not exceed the portion of the tax paid after the execution of the agreement and before the making of the credit or refund, plus the amount that could have been properly credited or refunded under the provisions of section 6511(b)(2) if a claim had been filed on the date of the execution of the agreement.
# (d) Effective date of agreement.
The agreement referred to in this section shall become effective when signed by the taxpayer and the district director or an assistant regional commissioner.
Source: view the official text
In this part (40 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…
- 301.6501(j)-1 · Investment credit carryback; taxable years ending after…
- 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)…
- 301.6501(n)-3 · Certain set-asides described in section 4942(g)(2).
- 301.6502-1 · Collection after assessment.
- 301.6503(a)-1 · Suspension of running of period of limitation; issuance…
- 301.6503(b)-1 · Suspension of running of period of limitation; assets…
- 301.6503(c)-1 · Suspension of running of period of limitation; location…
- 301.6503(d)-1 · Suspension of running of period of limitation;…
- 301.6503(e)-1 · Suspension of running of period of limitation; certain…
- 301.6503(f)-1 · Suspension of running of period of limitation; wrongful…
- 301.6503(g)-1 · Suspension pending correction.
- 301.6503(j)-1 · Suspension of running of period of limitations;…
- 301.6511(a)-1 · Period of limitation on filing claim.
- 301.6511(b)-1 · Limitations on allowance of credits and refunds.
- 301.6511(c)-1 · Special rules applicable in case of extension of time…
- 301.6511(d)-1 · Overpayment of income tax on account of bad debts,…
- 301.6511(d)-2 · Overpayment of income tax on account of net operating…
- 301.6511(d)-3 · Special rules applicable to credit against income tax…
- 301.6511(d)-4 · Overpayment of income tax on account of investment…
- 301.6511(e)-1 · Special rules applicable to manufactured sugar.
- 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…
- 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.
- 301.6532-3 · Periods of limitation on suits by persons other than…
- 301.6601-1 · Interest on underpayments.
- 301.6602-1 · Interest on erroneous refund recoverable by suit.
- 301.6611-1 · Interest on overpayments.
- 301.6621-1 · Interest rate.