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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter F - Procedure and Administration |
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Part 301 - Procedure and Administration |
| Application of Internal Revenue Laws |
| Bankruptcy and Receiverships |
| provisions common to forfeitures |
| Court Review of Tax Court Decisions |
| Periods of Limitation in Judicial Proceedings |
| SubPart - Seizure of Property for Collection of Taxes |
| § 301.6330-1 - Notice and opportunity for hearing prior to levy. |
| § 301.6340-1 - Records of sale. |
| § 301.6331-1 - Levy and distraint. |
| § 301.6341-1 - Expense of levy and sale. |
| § 301.6361-1 - Collection and administration of qualified taxes. |
| § 301.6331-2 - Procedures and restrictions on levies. |
| § 301.6361-2 - Judicial and administrative proceedings; Federal representation of State interests. |
| § 301.6331-3 - Restrictions on levy while offers to compromise are pending. |
| § 301.6361-3 - Transfers to States. |
| § 301.6331-4 - Restrictions on levy while installment agreements are pending or in effect. |
| § 301.6361-4 - Definitions. |
| § 301.6361-5 - Effective date of section 6361. |
| § 301.6330-1T - Notice and opportunity for hearing prior to levy (temporary). |
| § 301.6332-1 - Surrender of property subject to levy. |
| § 301.6342-1 - Application of proceeds of levy. |
| § 301.6362-1 - Types of qualified tax. |
| § 301.6332-2 - Surrender of property subject to levy in the case of life insurance and endowment contracts. |
| § 301.6362-2 - Qualified resident tax based on taxable income. |
| § 301.6332-3 - The 21-day holding period applicable to property held by banks. |
| § 301.6362-3 - Qualified resident tax which is a percentage of Federal tax. |
| § 301.6362-4 - Rules for adjustments relating to qualified resident taxes. |
| § 301.6362-5 - Qualified nonresident tax. |
| § 301.6362-6 - Requirements relating to residence. |
| § 301.6362-7 - Additional requirements. |
| § 301.6343-2T - Return of wrongfully levied upon property. |
| § 301.6333-1 - Production of books. |
| § 301.6343-1 - Requirement to release levy and notice of release. |
| § 301.6363-1 - State agreements. |
| § 301.6343-2 - Return of wrongfully levied upon property. |
| § 301.6363-2 - Withdrawal from State agreements. |
| § 301.6343-3 - Return of property in certain cases. |
| § 301.6363-3 - Transition years. |
| § 301.6363-4 - Judicial review. |
| § 301.6334-1 - Property exempt from levy. |
| § 301.6334-2 - Wages, salary, and other income. |
| § 301.6334-3 - Determination of exempt amount. |
| § 301.6334-4 - Verified statements. |
| § 301.6335-1 - Sale of seized property. |
| § 301.6365-1 - Definitions. |
| § 301.6365-2 - Commencement and cessation of applicability of subchapter E to individual taxpayers. |
| § 301.6336-1 - Sale of perishable goods. |
| § 301.6337-1 - Redemption of property. |
| § 301.6338-1 - Certificate of sale; deed of real property. |
| § 301.6339-1 - Legal effect of certificate of sale of personal property and deed of real property. |
| Determination of Interest Rate |
| termination of taxable year |
| signing and verifying of returns and other documents |
| SubPart - Limitation |
| SubPart - Judicial Proceedings |
| Civil Actions by the United States |
| § 301.7430-0 - Table of contents. |
| § 301.7430-1 - Exhaustion of administrative remedies. |
| § 301.7510-1 - Exemption from tax of domestic goods purchased for the United States. |
| § 301.7430-2 - Requirements and procedures for recovery of reasonable administrative costs. |
| § 301.7430-3 - Administrative proceeding and administrative proceeding date. |
| § 301.7430-4 - Reasonable administrative costs. |
| § 301.7430-5 - Prevailing party. |
| § 301.7430-6 - Effective/applicability dates. |
| § 301.7430-7 - Qualified offers. |
| § 301.7430-8 - Administrative costs incurred in damage actions for violations of section 362 or 524 of the Bankruptcy Code. |
| § 301.7401-1 - Authorization. |
| § 301.7461-1 - Publicity of proceedings. |
| § 301.7481-1 - Date when Tax Court decision becomes final; decision modified or reversed. |
| § 301.7422-1 - Special rules for certain excise taxes imposed by chapter 42 or 43. |
| § 301.7432-1 - Civil cause of action for failure to release a lien. |
| § 301.7452-1 - Representation of parties. |
| § 301.7482-1 - Courts of review; venue. |
| § 301.7502-1 - Timely mailing of documents and payments treated as timely filing and paying. |
| § 301.7512-1 - Separate accounting for certain collected taxes. |
| § 301.7403-1 - Action to enforce lien or to subject property to payment of tax. |
| § 301.7423-1 - Repayments to officers or employees. |
| § 301.7433-1 - Civil cause of action for certain unauthorized collection actions. |
| § 301.7483-1 - Petition for review. |
| § 301.7503-1 - Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday. |
| § 301.7513-1 - Reproduction of returns and other documents. |
| § 301.7433-2 - Civil cause of action for violation of section 362 or 524 of the Bankruptcy Code. |
| § 301.7425-3T - Discharge of liens; special rules. |
| § 301.7404-1 - Authority to bring civil action for estate taxes. |
| § 301.7454-1 - Burden of proof in fraud and transferee cases. |
| § 301.7484-1 - Change of incumbent in office. |
| § 301.7514-1 - Seals of office. |
| § 301.7424-2 - Intervention. |
| § 301.7454-2 - Burden of proof in foundation manager, etc. cases. |
| § 301.7425-1 - Discharge of liens; scope and application; judicial proceedings. |
| § 301.7505-1 - Sale of personal property acquired by the United States. |
| § 301.7515-1 - Special statistical studies and compilations on request. |
| § 301.7425-2 - Discharge of liens; nonjudicial sales. |
| § 301.7425-3 - Discharge of liens; special rules. |
| § 301.7425-4 - Discharge of liens; redemption by United States. |
| § 301.7406-1 - Disposition of judgments and moneys recovered. |
| § 301.7426-1 - Civil actions by persons other than taxpayers. |
| § 301.7456-1 - Administration of oaths and procurement of testimony; production of records of foreign corporations, foreign trusts or estates and nonresident alien individuals. |
| § 301.7476-1 - Declaratory judgments. |
| § 301.7506-1 - Administration of real estate acquired by the United States. |
| § 301.7516-1 - Training and training aids on request. |
| § 301.7426-2 - Recovery of damages in certain cases. |
| § 301.7457-1 - Witness fees. |
| § 301.7477-1 - Declaratory judgments relating to the value of certain gifts for gift tax purposes. |
| § 301.7507-1 - Banks and trust companies covered. |
| § 301.7517-1 - Furnishing on request of statement explaining estate or gift valuation. |
| § 301.7507-2 - Scope of section generally. |
| § 301.7507-3 - Segregated or transferred assets. |
| § 301.7507-4 - Unsegregated assets. |
| § 301.7507-5 - Earnings. |
| § 301.7507-6 - Abatement and refund. |
| § 301.7507-7 - Establishment of immunity. |
| § 301.7507-8 - Procedure during immunity. |
| § 301.7507-9 - Termination of immunity. |
| § 301.7507-10 - Collection of tax after termination of immunity. |
| § 301.7507-11 - Exception of employment taxes. |
| § 301.7458-1 - Hearings. |
| § 301.7508-1 - Time for performing certain acts postponed by reason of service in a combat zone. |
| § 301.7508A-1 - Postponement of certain tax-related deadlines by reasons of a federally declared disaster or terroristic or military action. |
| § 301.7409-1 - Action to enjoin flagrant political expenditures of section 501(c)(3) organizations. |
| § 301.7429-1 - Review of jeopardy and termination assessment and jeopardy levy procedures; information to taxpayer. |
| § 301.7429-2 - Review of jeopardy and termination assessment and jeopardy levy procedures. |
| § 301.7429-3 - Review of jeopardy and termination assessment and jeopardy levy procedures; judicial action. |
| § 301.7430-7T - Qualified offers (temporary). |
| Interest on Underpayments |
| information returns |
| § 301.6031-1 - Return of partnership income. |
| Income Tax Returns |
| General Powers and Duties |
| time for filing returns and other documents |
| Limitations on Credit or Refund |
| jeopardy assessments |
| Interest on Overpayments |
| Rules of Special Application |
| Assessable Penalties |
| Lien for Taxes |
| § 301.6320-1T - Notice and opportunity for hearing upon filing of notice of Federal tax lien (temporary). |
| Proceedings by Taxpayers and Third Parties |
| SubPart - Interest |
| Interest on Underpayments |
| § 301.6601-1 - Interest on underpayments. |
| § 301.6611-1 - Interest on overpayments. |
| § 301.6621-1 - Interest rate. |
| § 301.6621-3 - Higher interest rate payable on large corporate underpayments. |
| § 301.6602-1 - Interest on erroneous refund recoverable by suit. |
| § 301.6622-1 - Interest compounded daily. |
| § 301.6621-2T - Questions and answers relating to the increased rate of interest on substantial underpayments attributable to certain tax motivated transactions (temporary). |
| SubPart - Limitations |
| Limitations on Assessment and Collection |
| § 301.6501(a)-1 - Period of limitations upon assessment and collection. |
| § 301.6503(a)-1 - Suspension of running of period of limitation; issuance of statutory notice of deficiency. |
| § 301.6511(a)-1 - Period of limitation on filing claim. |
| § 301.6514(a)-1 - Credits or refunds after period of limitation. |
| § 301.6501(b)-1 - Time return deemed filed for purposes of determining limitations. |
| § 301.6503(b)-1 - Suspension of running of period of limitation; assets of taxpayer in control or custody of court. |
| § 301.6511(b)-1 - Limitations on allowance of credits and refunds. |
| § 301.6514(b)-1 - Credit against barred liability. |
| § 301.6501(c)-1 - Exceptions to general period of limitations on assessment and collection. |
| § 301.6503(c)-1 - Suspension of running of period of limitation; location of property outside the United States or removal of property from the United States; taxpayer outside of United States. |
| § 301.6511(c)-1 - Special rules applicable in case of extension of time by agreement. |
| § 301.6501(d)-1 - Request for prompt assessment. |
| § 301.6503(d)-1 - Suspension of running of period of limitation; extension of time for payment of estate tax. |
| § 301.6511(d)-1 - Overpayment of income tax on account of bad debts, worthless securities, etc. |
| § 301.6511(d)-2 - Overpayment of income tax on account of net operating loss or capital loss carrybacks. |
| § 301.6511(d)-3 - Special rules applicable to credit against income tax for foreign taxes. |
| § 301.6511(d)-4 - Overpayment of income tax on account of investment credit carryback. |
| § 301.6511(d)-7 - Overpayment of income tax on account of work incentive program credit carryback. |
| § 301.6501(e)-1 - Omission from return. |
| § 301.6503(e)-1 - Suspension of running of period of limitation; certain powers of appointment. |
| § 301.6511(e)-1 - Special rules applicable to manufactured sugar. |
| § 301.6501(f)-1 - Personal holding company tax. |
| § 301.6503(f)-1 - Suspension of running of period of limitation; wrongful seizure of property of third-party owner and discharge of lien for substitution of value. |
| § 301.6511(f)-1 - Special rules for chapter 42 taxes. |
| § 301.6501(g)-1 - Certain income tax returns of corporations. |
| § 301.6503(g)-1 - Suspension pending correction. |
| § 301.6511(g)-1 - Special rule for partnership items of federally registered partnerships. |
| § 301.6501(h)-1 - Net operating loss or capital loss carrybacks. |
| § 301.6501(i)-1 - Foreign tax carrybacks; taxable years beginning after December 31, 1957. |
| § 301.6501(j)-1 - Investment credit carryback; taxable years ending after December 31, 1961. |
| § 301.6503(j)-1 - Suspension of running of period of limitations; extension in case of designated and related summonses. |
| § 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) organizations. |
| § 301.6501(n)-3 - Certain set-asides described in section 4942(g)(2). |
| § 301.6501(o)-1 - Work incentive program credit carrybacks, taxable years beginning after December 31, 1971. |
| § 301.6501(o)-2 - Special rules for partnership items of federally registered partnerships. |
| § 301.6501(o)-3 - Partnership items. |
| § 301.6501(e)-1T - Omission from return (temporary). |
| § 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. |
| § 301.6502-1 - Collection after assessment. |
| § 301.6512-1 - Limitations in case of petition to Tax Court. |
| § 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 taxpayers. |
| § 301.6513-1 - Time return deemed filed and tax considered paid. |
| Limitations on Assessment and Collection |
| SubPart - Additions to the Tax, Additional Amounts, and Assessable Penalties |
| Additions to the Tax and Additional Amounts |
| § 301.6690-1 - Penalty for fraudulent statement or failure to furnish statement to plan participant. |
| § 301.6721-0 - Table of Contents. |
| § 301.6651-1 - Failure to file tax return or to pay tax. |
| § 301.6671-1 - Rules for application of assessable penalties. |
| § 301.6721-1 - Failure to file correct information returns. |
| § 301.6723-1A - Failure to include correct information. |
| § 301.6707-1T - Questions and answers relating to penalties for failure to furnish information regarding tax shelters. |
| § 301.6688-1T - Assessable penalties with respect to information required to be furnished with respect to possessions (temporary). |
| § 301.6689-1T - Failure to file notice of redetermination of foreign tax (temporary). |
| § 301.6708-1T - Failure to maintain list of investors in potentially abusive tax shelters (temporary). |
| § 301.6652-1 - Failure to file certain information returns. |
| § 301.6672-1 - Failure to collect and pay over tax, or attempt to evade or defeat tax. |
| § 301.6682-1 - False information with respect to withholding allowances based on itemized deductions. |
| § 301.6692-1 - Failure to file actuarial report. |
| § 301.6712-1 - Failure to disclose treaty-based return positions. |
| § 301.6722-1 - Failure to furnish correct payee statements. |
| § 301.6652-2 - Failure by exempt organizations and certain nonexempt organizations to file certain returns or to comply with section 6104(d) for taxable years beginning after December 31, 1969. |
| § 301.6652-3 - Failure to file information with respect to employee retirement benefit plan. |
| § 301.6653-1 - Failure to pay tax. |
| § 301.6673-1 - Damages assessable for instituting proceedings before the Tax Court merely for delay. |
| § 301.6693-1 - Penalty for failure to provide reports and documents concerning individual retirement accounts or annuities. |
| § 301.6723-1 - Failure to comply with other information reporting requirements. |
| § 301.6654-1 - Failure by individual to pay estimated income tax. |
| § 301.6674-1 - Fraudulent statement or failure to furnish statement to employee. |
| § 301.6684-1 - Assessable penalties with respect to liability for tax under chapter 42. |
| § 301.6724-1 - Reasonable cause. |
| § 301.6655-1 - Failure by corporation to pay estimated income tax. |
| § 301.6685-1 - Assessable penalties with respect to private foundations' failure to comply with section 6104(d). |
| § 301.6656-1 - Abatement of penalty. |
| § 301.6686-1 - Failure of DISC to file returns. |
| § 301.6657-1 - Bad checks. |
| § 301.6707-1 - Failure to furnish information regarding reportable transactions. |
| § 301.6707A-1 - Failure to include on any return or statement any information required to be disclosed under section 6011 with respect to a reportable transaction. |
| § 301.6707A-1T - Failure to include on any return or statement any information required to be disclosed under section 6011 with respect to a reportable transaction. |
| § 301.6658-1 - Addition to tax in case of jeopardy. |
| § 301.6678-1 - Failure to furnish statements to payees. |
| § 301.6688-1 - Assessable penalties with respect to information required to be furnished with respect to possessions. |
| § 301.6708-1 - Failure to maintain lists of advisees with respect to reportable transactions. |
| § 301.6659-1 - Applicable rules. |
| § 301.6679-1 - Failure to file returns, etc. with respect to foreign corporations or foreign partnerships for taxable years beginning after September 3, 1982. |
| § 301.6689-1 - xxx |
| § 301.6724-1T - Reasonable cause (temporary). |
| § 301.6656-2 - Penalty for overstated deposit claims. |
| § 301.6656-3 - Abatement of penalty. |
| SubPart - General Rules |
| Application of Internal Revenue Laws |
| § 301.9100-0 - Outline of regulations. |
| § 301.9000-1 - Definitions when used in §§ 301.9000-1 through 301.9000-6. |
| § 301.9100-1 - Extensions of time to make elections. |
| § 301.9000-2 - Considerations in responding to a request or demand for IRS records or information. |
| § 301.9100-2 - Automatic extensions. |
| § 301.9000-3 - Testimony authorizations. |
| § 301.9100-3 - Other extensions. |
| § 301.9000-4 - Procedure in the event of a request or demand for IRS records or information. |
| § 301.9000-5 - Written statement required for requests or demands in non-IRS matters. |
| § 301.9000-6 - Examples. |
| § 301.9000-7 - Effective date. |
| § 301.9100-8 - Time and manner of making certain elections under the Technical and Miscellaneous Revenue Act of 1988. |
| § 301.9100-21 - References to other temporary elections under various tax acts. |
| § 301.9001 - Statutory provisions; Outer Continental Shelf Lands Act Amendments of 1978. |
| § 301.9100-10T - Election by certain family-owned bank holding companies to divest all banking or nonbanking property. |
| § 301.9100-20T - Election to treat certain distributions as made on the last day of the taxable year. |
| § 301.7811-1 - Taxpayer assistance orders. |
| § 301.9001-1 - Collection of fee. |
| § 301.9001-2 - Definitions. |
| § 301.9001-3 - Cross reference. |
| § 301.9100-11T - Election by a qualified bank holding corporation to pay in installments the tax attributable to sales under the Bank Holding Company Act. |
| § 301.9100-12T - Various elections under the Tax Reform Act of 1976. |
| § 301.7803-1 - Security bonds covering personnel of the Internal Revenue Service. |
| § 301.9100-4T - Time and manner of making certain elections under the Economic Recovery Tax Act of 1981. |
| § 301.9100-14T - Individual's election to terminate taxable year when case commences. |
| § 301.7805-1 - Rules and regulations. |
| § 301.9100-5T - Time and manner of making certain elections under the Tax Equity and Fiscal Responsibility Act of 1982. |
| § 301.9100-15T - Election to use retroactive effective date. |
| § 301.9100-6T - Time and manner of making certain elections under the Deficit Reduction Act of 1984. |
| § 301.9100-16T - Election to accrue vacation pay. |
| § 301.9100-7T - Time and manner of making certain elections under the Tax Reform Act of 1986. |
| § 301.9100-17T - Procedure applicable to certain elections. |
| § 301.9100-18T - Election to include in gross income in year of transfer. |
| § 301.9100-9T - Election by a bank holding company to forego grandfather provision for all property representing pre-June 30, 1968, activities. |
| § 301.9100-19T - Election relating to passive investment income of electing small business corporations. |
| Procedure in General |
| § 301.6404-2T - Definition of ministerial act (temporary). |
| In General |
| Civil Actions by the United States |
| place for filing returns or other documents |
| SubPart - Interes |
| SubPart - Jeopardy, Bankruptcy, and Receiverships |
| Jeopardy |
| ermination of taxable year |
| § 301.6871(a)-1 - Immediate assessment of claims for income, estate, and gift taxes in bankruptcy and receivership proceedings. |
| § 301.6871(a)-2 - Collection of assessed taxes in bankruptcy and receivership proceedings. |
| § 301.6871(b)-1 - Claims for income, estate, and gift taxes in proceedings under the Bankruptcy Act and receivership proceedings; claim filed despite pendency of Tax Court proceedings. |
| § 301.6851-1 - Termination of taxable year. |
| § 301.6861-1 - Jeopardy assessments of income, estate, gift, and certain excise taxes. |
| § 301.6852-1 - Termination assessments of tax in the case of flagrant political expenditures of section 501(c)(3) organizations. |
| § 301.6862-1 - Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes. |
| § 301.6872-1 - Suspension of running of period of limitations on assessment. |
| § 301.6863-1 - Stay of collection of jeopardy assessments; bond to stay collection. |
| § 301.6873-1 - Unpaid claims in bankruptcy or receivership proceedings. |
| § 301.6863-2 - Collection of jeopardy assessment; stay of sale of seized property pending Tax Court decision. |
| § 301.6867-1 - Presumptions where owner of large amount of cash is not identified. |
| Termination of Taxable Year |
| SubPart - General Provisions Relating to Stamps |
| § 301.6801-1 - Authority for establishment, alteration, and distribution. |
| § 301.6802-1 - Supply and distribution. |
| § 301.6803-1 - Accounting and safeguarding. |
| § 301.6804-1 - Attachment and cancellation. |
| § 301.6805-1 - Redemption of stamps. |
| § 301.6806-1 - Posting occupational tax stamps. |
| SubPart - Discovery of Liability and Enforcement of Title |
| Examination and Inspection |
| § 301.7610-1 - Fees and costs for witnesses. |
| § 301.7601-1 - Canvass of districts for taxable persons and objects. |
| § 301.7611-1 - Questions and answers relating to church tax inquiries and examinations. |
| § 301.7621-1 - Internal revenue districts. |
| § 301.7641-1 - Supervision of operations of certain manufacturers. |
| § 301.7602-1T - Examination of books and witnesses (temporary). |
| § 301.7602-1 - Examination of books and witnesses. |
| § 301.7622-1 - Authority to administer oaths and certify. |
| § 301.7602-2 - Third party contacts. |
| § 301.7603-1 - Service of summons. |
| § 301.7623-1 - General rules, submitting information on underpayments of tax or violations of the internal revenue laws, and filing claims for award. |
| § 301.7603-2 - Third-party recordkeepers. |
| § 301.7623-2 - Definitions. |
| § 301.7623-3 - Whistleblower administrative proceedings and appeals of award determinations. |
| § 301.7623-4 - Amount and payment of award. |
| § 301.7604-1 - Enforcement of summons. |
| § 301.7624-1 - Reimbursement to State and local law enforcement agencies. |
| § 301.7654-1 - Coordination of U.S. and Guam individual income taxes. |
| § 301.7605-1 - Time and place of examination. |
| § 301.7606-1 - Entry of premises for examination of taxable objects. |
| § 301.7609-1 - Special procedures for third-party summonses. |
| § 301.7609-2 - Notification of persons identified in third-party summonses. |
| § 301.7609-3 - Duty of and protection for the summoned party. |
| § 301.7609-4 - Right to intervene; right to institute a proceeding to quash. |
| § 301.7609-5 - Suspension of periods of limitations. |
| SubPart - Collection |
| General Provisions |
| § 301.6320-1 - Notice and opportunity for hearing upon filing of notice of Federal tax lien. |
| § 301.6323(a)-1 - Purchasers, holders of security interests, mechanic's lienors, and judgment lien creditors. |
| § 301.6323(b)-1 - Protection for certain interests even though notice filed. |
| § 301.6323(c)-1 - Protection for commercial transactions financing agreements. |
| § 301.6323(c)-2 - Protection for real property construction or improvement financing agreements. |
| § 301.6323(c)-3 - Protection for obligatory disbursement agreements. |
| § 301.6323(d)-1 - 45-day period for making disbursements. |
| § 301.6323(e)-1 - Priority of interest and expenses. |
| § 301.6323(f)-1 - Place for filing notice; form. |
| § 301.6323(g)-1 - Refiling of notice of tax lien. |
| § 301.6323(h)-0 - Scope of definitions. |
| § 301.6323(h)-1 - Definitions. |
| § 301.6323(i)-1 - Special rules. |
| § 301.6323(j)-1 - Withdrawal of notice of federal tax lien in certain circumstances. |
| § 301.6301-1 - Collection authority. |
| § 301.6311-1 - Payment by check or money order. |
| § 301.6321-1 - Lien for taxes. |
| § 301.6311-2 - Payment by credit card and debit card. |
| § 301.6302-1 - Manner or time of collection of taxes. |
| § 301.6312-1 - Treasury certificates of indebtedness, Treasury notes, and Treasury bills acceptable in payment of internal revenue taxes or stamps. |
| § 301.6312-2 - Certain Treasury savings notes acceptable in payment of certain internal revenue taxes. |
| § 301.6303-1 - Notice and demand for tax. |
| § 301.6313-1 - Fractional parts of a cent. |
| § 301.6314-1 - Receipt for taxes. |
| § 301.6324-1 - Special liens for estate and gift taxes; personal liability of transferees and others. |
| § 301.6324A-1 - Election of and agreement to special lien for estate tax deferred under section 6166 or 6166A. |
| § 301.6305-1 - Assessment and collection of certain liability. |
| § 301.6315-1 - Payments of estimated income tax. |
| § 301.6325-1 - Release of lien or discharge of property. |
| § 301.6316-1 - Payment of income tax in foreign currency. |
| § 301.6326-1 - Administrative appeal of the erroneous filing of notice of federal tax lien. |
| § 301.6316-2 - Definitions. |
| § 301.6316-3 - Allocation of tax attributable to foreign currency. |
| § 301.6316-4 - Return requirements. |
| § 301.6316-5 - Manner of paying tax by foreign currency. |
| § 301.6316-6 - Declarations of estimated tax. |
| § 301.6316-7 - Payment of Federal Insurance Contributions Act taxes in foreign currency. |
| § 301.6316-8 - Refunds and credits in foreign currency. |
| § 301.6316-9 - Interest, additions to tax, etc. |
| property subject to forfeiture |
| SubPart - Transferees and Fiduciaries |
| § 301.6901-1 - Procedure in the case of transferred assets. |
| § 301.6902-1 - Burden of proof. |
| § 301.6903-1 - Notice of fiduciary relationship. |
| § 301.6905-1 - Discharge of executor from personal liability for decedent's income and gift taxes. |
| General Provisions |
| § 301.6302-1T - Use of Federal Reserve banks after December 31, 2000 |
| Examination and Inspection |
| SubPart - General Provisions Relating to Stamp |
| SubPart - Closing Agreements and Compromises |
| § 301.7122-0T - Table of contents. |
| § 301.7121-1 - Closing agreements. |
| § 301.7122-1T - Compromises (temporary). |
| § 301.7122-0 - Table of contents. |
| § 301.7122-1 - Compromises. |
| extension of time for filing returns |
| SubPart - Time and Place for Paying Tax |
| Place and Due Date for Payment of Tax |
| § 301.6151-1 - Time and place for paying tax shown on returns. |
| § 301.6161-1 - Extension of time for paying tax. |
| § 301.6162-1 - Extension of time for payment of tax on gain attributable to liquidation of personal holding companies. |
| § 301.6153-1 - Installment payments of estimated income tax by individuals. |
| § 301.6163-1 - Extension of time for payment of estate tax on value of reversionary or remainder interest in property. |
| § 301.6154-1 - Installment payments of estimated income tax by corporations. |
| § 301.6164-1 - Extension of time for payment of taxes by corporations expecting carrybacks. |
| § 301.6155-1 - Payment on notice and demand. |
| § 301.6165-1 - Bonds where time to pay the tax or deficiency has been extended. |
| § 301.6166-1 - Extension of time for payment of estate tax where estate consists largely of interest in closely held business. |
| § 301.6159-0 - Table of contents. |
| § 301.6159-1 - Agreements for payment of tax liabilities in installments. |
| § 301.6152-1 - Installment payments. |
| SubPart - Assessment |
| § 301.6222(a)-1T - Consistent treatment of partnership items (temporary). |
| § 301.6222(a)-2T - Application of consistency and notification rules to indirect partners (temporary). |
| § 301.6223(a)-1T - Notice sent to tax matters partner (temporary). |
| § 301.6223(a)-2T - Withdrawal of notice of the beginning of an administrative proceeding (temporary). |
| § 301.6224(a)-1T - Participation in administrative proceedings (temporary). |
| § 301.6226(a)-1T - Principal place of business of partnership (temporary). |
| § 301.6231(a)(1)-1T - Exception for small partnerships (temporary). |
| § 301.6231(a)(12)-1T - Special rules relating to spouses (temporary). |
| § 301.6231(a)(2)-1T - Persons whose tax liability is determined indirectly by partnership items (temporary). |
| § 301.6231(a)(5)-1T - Definition of affected item (temporary). |
| § 301.6231(a)(6)-1T - Computational adjustments (temporary). |
| § 301.6231(a)(7)-1T - Designation or selection of tax matters partner (temporary). |
| § 301.6222(b)-1T - Notification to Service when partnership items are treated inconsistently (temporary). |
| § 301.6222(b)-2T - Effect of notification of inconsistent treatment (temporary). |
| § 301.6222(b)-3T - Partner receiving incorrect schedule (temporary). |
| § 301.6223(b)-1T - Notice group (temporary). |
| § 301.6224(b)-1T - Partner may waive rights (temporary). |
| § 301.6226(b)-1T - 5-percent group (temporary). |
| § 301.6227(b)-1T - Administrative adjustment request by the tax matters partner on behalf of the partnership (temporary). |
| § 301.6229(b)-1T - Extension by agreement (temporary). |
| § 301.6230(b)-1T - Request that correction not be made (temporary). |
| § 301.6229(b)-2T - Special rule with respect to debtors in Title 11 cases (temporary). |
| § 301.6223(c)-1T - Additional information regarding partners furnished to the Service (temporary). |
| § 301.6224(c)-1T - Tax matters partner may bind nonnotice partners (temporary). |
| § 301.6224(c)-2T - Pass-thru partner binds indirect partners (temporary). |
| § 301.6224(c)-3T - Consistent settlement terms (temporary). |
| § 301.6227(c)-1T - Administrative adjustment request filed on behalf of a partner (temporary). |
| § 301.6230(c)-1T - Claim arising out of erroneous computation, etc. (temporary). |
| § 301.6231(c)-1T - Special rules for certain applications for tentative carryback and refund adjustments based on partnership losses, deductions, or credits (temporary). |
| § 301.6231(c)-2T - Special rules for certain refund claims based on losses, deductions, or credits from abusive tax shelter partnerships (temporary). |
| § 301.6231(c)-3T - Limitation on applicability of 301.6231(c)-4T through 301.6231(c)-8T (temporary). |
| § 301.6231(c)-4T - Termination and jeopardy assessment (temporary). |
| § 301.6231(c)-5T - Criminal investigations (temporary). |
| § 301.6231(c)-6T - Indirect method of proof of income (temporary). |
| § 301.6231(c)-7T - Bankruptcy and receivership (temporary). |
| § 301.6231(c)-8T - Prompt assessment (temporary). |
| § 301.6231(d)-1T - Time for determining profits interest of partners for purposes of sections 6223(b) and 6231(a)(11) (temporary). |
| § 301.6223(e)-1T - Effect of Service's failure to provide notice (temporary). |
| § 301.6223(e)-2T - Elections if Service fails to provide timely notice (temporary). |
| § 301.6226(e)-1T - Jurisdictional requirement for bringing an action in District Court or Claims Court (temporary). |
| § 301.6229(e)-1T - Information with respect to unidentified partner (temporary). |
| § 301.6230(e)-1T - Tax matters partner required to furnish names (temporary). |
| § 301.6231(e)-1T - Effect of a determination with respect to a nonpartnership item on the determination of a partnership item (temporary). |
| § 301.6231(e)-2T - Judicial decision not a bar to certain adjustments (temporary). |
| § 301.6223(f)-1T - Duplicate copy of final partnership administrative adjustment (temporary). |
| § 301.6226(f)-1T - Scope of judicial review (temporary). |
| § 301.6231(f)-1T - Disallowance of losses and credits in certain cases (temporary). |
| § 301.6229(f)-1T - Special rule for partial settlement agreements (temporary). |
| § 301.6223(g)-1T - Responsibilities of the tax matters partner (temporary). |
| § 301.6223(h)-1T - Responsibilities of pass-thru partner (temporary). |
| In General |
| § 301.6221(a)-1 - Determination at partnership level. |
| § 301.6222(a)-1 - Consistent treatment of partnership items. |
| § 301.6223(a)-1 - Notice sent to tax matters partner. |
| § 301.6224(a)-1 - Participation in administrative proceedings. |
| § 301.6226(a)-1 - Principal place of business of partnership. |
| § 301.6231(a)(1)-1 - Exception for small partnerships. |
| § 301.6231(a)(12)-1 - Special rules relating to spouses. |
| § 301.6231(a)(2)-1 - Persons whose tax liability is determined indirectly by partnership items. |
| § 301.6231(a)(3)-1 - Partnership items. |
| § 301.6231(a)(5)-1 - Definition of affected item. |
| § 301.6231(a)(6)-1 - Computational adjustments. |
| § 301.6231(a)(7)-1 - Designation or selection of tax matters partner. |
| § 301.6233(a)-1 - Interest and penalties determined from reviewed year. |
| § 301.6222(a)-2 - Application of consistent reporting and notification rules to indirect partners. |
| § 301.6223(a)-2 - Withdrawal of notice of the beginning of an administrative proceeding. |
| § 301.6231(a)(7)-2 - Designation or selection of tax matters partner for a limited liability company (LLC). |
| § 301.6221(b)-1 - Election out for certain partnerships with 100 or fewer partners. |
| § 301.6222(b)-1 - Notification to the Internal Revenue Service when partnership items are treated inconsistently. |
| § 301.6223(b)-1 - Notice group. |
| § 301.6224(b)-1 - Partner may waive rights. |
| § 301.6226(b)-1 - 5-percent group. |
| § 301.6229(b)-1 - Extension by agreement. |
| § 301.6230(b)-1 - Request that correction not be made. |
| § 301.6233(b)-1 - Interest and penalties with respect to the adjustment year return. |
| § 301.6222(b)-2 - Effect of notification of inconsistent treatment. |
| § 301.6229(b)-2 - Special rule with respect to debtors in title 11 cases. |
| § 301.6222(b)-3 - Partner receiving incorrect schedule. |
| § 301.6223(c)-1 - Additional information regarding partners furnished to the Internal Revenue Service. |
| § 301.6224(c)-1 - Tax matters partner may bind nonnotice partners. |
| § 301.6227(c)-1 - Administrative adjustment request by the tax matters partner on behalf of the partnership. |
| § 301.6229(c)(2)-1 - Substantial omission of income. |
| § 301.6230(c)-1 - Claim arising out of erroneous computation, etc. |
| § 301.6231(c)-1 - Special rules for certain applications for tentative carryback and refund adjustments based on partnership losses, deductions, or credits. |
| § 301.6224(c)-2 - Pass-thru partner binds indirect partners. |
| § 301.6231(c)-2 - Special rules for certain refund claims based on losses, deductions, or credits from abusive tax shelter partnerships. |
| § 301.6224(c)-3 - Consistent settlements. |
| § 301.6231(c)-3 - Limitation on applicability of §§ 301.6231(c)-4 through 301.6231(c)-8. |
| § 301.6231(c)-4 - Termination and jeopardy assessment. |
| § 301.6231(c)-5 - Criminal investigations. |
| § 301.6231(c)-6 - Indirect method of proof of income. |
| § 301.6231(c)-7 - Bankruptcy and receivership. |
| § 301.6231(c)-8 - Prompt assessment. |
| § 301.6227(d)-1 - Administrative adjustment request filed on behalf of a partner. |
| § 301.6231(d)-1 - Time for determining profits interest of partners for purposes of sections 6223(b) and 6231(a)(11). |
| § 301.6223(e)-1 - Effect of Internal Revenue Service's failure to provide notice. |
| § 301.6226(e)-1 - Jurisdictional requirement for bringing an action in District Court or United States Court of Federal Claims. |
| § 301.6229(e)-1 - Information with respect to unidentified partner. |
| § 301.6230(e)-1 - Tax matters partner required to furnish names. |
| § 301.6231(e)-1 - Effect of a determination with respect to a nonpartnership item on the determination of a partnership item. |
| § 301.6223(e)-2 - Elections if Internal Revenue Service fails to provide timely notice. |
| § 301.6231(e)-2 - Judicial decision not a bar to certain adjustments. |
| § 301.6223(f)-1 - Duplicate copy of final partnership administrative adjustment. |
| § 301.6226(f)-1 - Scope of judicial review. |
| § 301.6229(f)-1 - Special rule for partial settlement agreements. |
| § 301.6231(f)-1 - Disallowance of losses and credits in certain cases. |
| § 301.6223(g)-1 - Responsibilities of the tax matters partner. |
| § 301.6223(h)-1 - Responsibilities of pass-thru partner. |
| § 301.6229(c)(2)-1T - Substantial omission of income (temporary). |
| § 301.6201-1 - Assessment authority. |
| § 301.6211-1 - Deficiency defined. |
| § 301.6221-1 - Tax treatment determined at partnership level. |
| § 301.6231-1 - Notice of proceedings and adjustments. |
| § 301.6241-1 - Definitions. |
| § 301.6241-2 - Bankruptcy of the partnership. |
| § 301.6241-3 - Treatment where a partnership ceases to exist. |
| § 301.6241-4 - Payments nondeductible. |
| § 301.6241-5 - Extension to entities filing partnership returns. |
| § 301.6241-6 - Coordination with other chapters of the Internal Revenue Code. |
| § 301.6241-7 - Treatment of special enforcement matters. |
| § 301.6241-1T - Tax treatment determined at corporate level. |
| § 301.6245-1T - Subchapter S items. |
| § 301.6212-1 - Notice of deficiency. |
| § 301.6222-1 - Partner's return must be consistent with partnership return. |
| § 301.6232-1 - Assessment, collection, and payment of imputed underpayment. |
| § 301.6212-2 - Definition of last known address. |
| § 301.6203-1 - Method of assessment. |
| § 301.6213-1 - Restrictions applicable to deficiencies; petition to Tax Court. |
| § 301.6223-1 - Partnership representative. |
| § 301.6233-1 - Extension to entities filing partnership returns. |
| § 301.6223-2 - Binding effect of actions of the partnership and partnership representative. |
| § 301.6213-2 - Omission of correct vehicle identification number. |
| § 301.6204-1 - Supplemental assessments. |
| § 301.6234-1 - Judicial review of partnership adjustment. |
| § 301.6205-1 - Special rules applicable to certain employment taxes. |
| § 301.6215-1 - Assessment of deficiency found by Tax Court. |
| § 301.6225-1 - Partnership adjustment by the Internal Revenue Service. |
| § 301.6235-1 - Period of limitations on making adjustments. |
| § 301.6225-2 - Modification of imputed underpayment. |
| § 301.6225-3 - Treatment of partnership adjustments that do not result in an imputed underpayment. |
| § 301.6226-1 - Election for an alternative to the payment of the imputed underpayment. |
| § 301.6226-2 - Statements furnished to partners and filed with the IRS. |
| § 301.6226-3 - Adjustments taken into account by partners. |
| § 301.6227-1 - Administrative adjustment request by partnership. |
| § 301.6227-2 - Determining and accounting for adjustments requested in an administrative adjustment request by the partnership. |
| § 301.6227-3 - Adjustments requested in an administrative adjustment request taken into account by reviewed year partners. |
| § 301.6221-1T - Tax treatment determined at partnership level (temporary). |
| § 301.6233-1T - Extension to entities filing partnership returns, etc. (temporary). |
| tax returns or statements |
| § 301.6011-2T - Required use of magnetic media (temporary). |
| SubPart - Information and Returns |
| § 301.6103(p)(2)(B)-1T - Disclosure of returns and return information by other agencies |
| § 301.6103(c)-1T - Disclosure of returns and return information to designee of taxpayer. |
| Returns and Records |
| Records, Statements, and Special Returns |
| § 301.6020-1 - Returns prepared or executed by the Commissioner or other Internal Revenue Officers. |
| § 301.6110-1 - Public inspection of written determinations and background file documents. |
| § 301.6110-2 - Meaning of terms. |
| § 301.6110-3 - Deletion of certain information in written determinations open to public inspection. |
| § 301.6110-4 - Communications from third parties. |
| § 301.6110-5 - Notice and time requirements; actions to restrain disclosure; actions to obtain additional disclosure. |
| § 301.6110-6 - Written determinations issued in response to requests submitted before November 1, 1976. |
| § 301.6110-7 - Miscellaneous provisions. |
| § 301.6050A-1 - Information returns regarding services performed by certain crewmen on fishing boats. |
| § 301.6050M-1 - Information returns relating to persons receiving contracts from certain Federal executive agencies. |
| § 301.6031(a)-1 - Return of partnership income. |
| § 301.6104(a)-1 - Public inspection of material relating to tax-exempt organizations. |
| § 301.6104(a)-2 - Public inspection of material relating to pension and other plans. |
| § 301.6104(a)-3 - Public inspection of Internal Revenue Service letters and documents relating to pension and other plans. |
| § 301.6104(a)-4 - Requirement for 26 or more plan participants. |
| § 301.6104(a)-5 - Withholding of certain information from public inspection. |
| § 301.6104(a)-6 - Procedural rules for inspection. |
| § 301.6104(b)-1 - Publicity of information on certain information returns. |
| § 301.6103(c)-1 - Disclosure of returns and return information to designee of taxpayer. |
| § 301.6104(c)-1 - Disclosure of certain information to State officials. |
| § 301.6104(d)-0 - Table of contents. |
| § 301.6104(d)-1 - Public inspection and distribution of applications for tax exemption and annual information returns of tax-exempt organizations. |
| § 301.6104(d)-2 - Making applications and returns widely available. |
| § 301.6104(d)-3 - Tax-exempt organization subject to harassment campaign. |
| § 301.6011(g)-1 - Disclosure by taxable party to the tax-exempt entity. |
| § 301.6103(h)(4)-1 - Disclosure of returns and return information in whistleblower administrative proceedings. |
| § 301.6103(j)(1)-1 - Disclosures of return information reflected on returns to officers and employees of the Department of Commerce for certain statistical purposes and related activities. |
| § 301.6103(j)(5)-1 - Disclosures of return information reflected on returns to officers and employees of the Department of Agriculture for conducting the census of agriculture. |
| § 301.6103(k)(6)-1 - Disclosure of return information by certain officers and employees for investigative purposes. |
| § 301.6103(k)(9)-1 - Disclosure of returns and return information relating to payment of tax by credit card and debit card. |
| § 301.6103(l)(14)-1 - Disclosure of return information to United States Customs Service. |
| § 301.6103(l)(2)-1 - Disclosure of returns and return information to Pension Benefit Guaranty Corporation for purposes of research and studies. |
| § 301.6103(l)(21)-1 - Disclosure of return information to the Department of Health and Human Services to carry out eligibility requirements for health insurance affordability programs. |
| § 301.6103(l)-1 - Disclosure of returns and return information for purposes other than tax administration. |
| § 301.6103(l)(2)-2 - Disclosure of returns and return information to Department of Labor for purposes of research and studies. |
| § 301.6103(l)(2)-3 - Disclosure to Department of Labor and Pension Benefit Guaranty Corporation of certain returns and return information. |
| § 301.6103(m)-1 - Disclosure of taxpayer identity information. |
| § 301.6103(n)-1 - Disclosure of returns and return information in connection with written contracts or agreements for the acquisition of property or services for tax administration purposes. |
| § 301.6103(n)-2 - Disclosure of return information in connection with written contracts among the IRS, whistleblowers, and legal representatives of whistleblowers. |
| § 301.6103(p)(4)-1 - Procedures relating to safeguards for returns or return information. |
| § 301.6103(p)(7)-1 - Procedures for administrative review of a determination that an authorized recipient has failed to safeguard returns or return information. |
| § 301.6103(p)(2)(B)-1 - Disclosure of returns and return information by other agencies. |
| § 301.6103(j)(5)-1T - Disclosures of return information reflected on returns to officers and employees of the Department of Agriculture for conducting the census of agriculture (temporary). |
| § 301.6103(k)(6)-1T - Disclosure of return information by certain officers and employees for investigative purposes (temporary). |
| § 301.6103(n)-2T - Disclosure of return information in connection with written contracts among the IRS, whistleblowers, and legal representatives of whistleblowers (temporary). |
| § 301.6103(p)(4)-1T - Procedures relating to safeguards for returns or return information (temporary). |
| § 301.6103(p)(7)-1T - Procedures for administrative review of a determination that an authorized recipient has failed to safeguard returns or return information (temporary). |
| § 301.6001-1 - Notice or regulations requiring records, statements, and special returns. |
| § 301.6011-1 - General requirement of return, statement or list. |
| § 301.6021-1 - Listing by district directors of taxable objects owned by nonresidents of internal revenue districts. |
| § 301.6041-1 - Returns of information regarding certain payments. |
| § 301.6051-1 - Receipts for employees. |
| § 301.6061-1 - Signing of returns and other documents. |
| § 301.6071-1 - Time for filing returns and other documents. |
| § 301.6081-1 - Extension of time for filing returns. |
| § 301.6091-1 - Place for filing returns and other documents. |
| § 301.6101-1 - Period covered by returns or other documents. |
| § 301.6011-2 - Required use of electronic form. |
| § 301.6081-2 - Automatic extension of time for filing an information return with respect to certain foreign trusts. |
| § 301.6111-2 - Confidential corporate tax shelters. |
| § 301.6011-3 - Required use of electronic form for partnership returns. |
| § 301.6111-3 - Disclosure of reportable transactions. |
| § 301.6011-5 - Required use of electronic form for corporate income tax returns. |
| § 301.6011-6 - Statement of series and series organizations |
| § 301.6011-7 - Specified tax return preparers required to file individual income tax returns using magnetic media. |
| § 301.6011-10 - Certain organizations, including trusts, required to file unrelated business income tax returns in electronic form. |
| § 301.6011-11 - Required use of electronic form for certain returns for tax-advantaged bonds. |
| § 301.6011-12 - Required use of electronic form for returns of certain excise taxes under Chapters 41 and 42 of the Internal Revenue Code. |
| § 301.6011-13 - Required use of electronic form for split-interest trust returns. |
| § 301.6011-14 - Required use of electronic form or other machine-readable form for material advisor disclosure statements. |
| § 301.6011-15 - Required use of electronic form for withholding tax returns. |
| § 301.6020-1T - Returns prepared or executed by the Commissioner or other internal revenue officers (temporary). |
| § 301.6111-1T - Questions and answers relating to tax shelter registration. |
| § 301.6012-1 - Persons required to make returns of income. |
| § 301.6032-1 - Returns of banks with respect to common trust funds. |
| § 301.6042-1 - Returns of information regarding payments of dividends and corporate earnings and profits. |
| § 301.6052-1 - Information returns and statements regarding payment of wages in the form of group-term life insurance. |
| § 301.6062-1 - Signing of corporation returns. |
| § 301.6072-1 - Time for filing income tax returns. |
| § 301.6102-1 - Computations on returns or other documents. |
| § 301.6112-1 - Material advisors of reportable transactions must keep lists of advisees, etc. |
| § 301.6012-2 - Required use of electronic form for income tax returns of certain political organizations. |
| § 301.6037-2T - Required use of magnetic media for returns of electing small business corporation (temporary). |
| § 301.6081-2T - Automatic extension of time for filing an information return with respect to certain foreign trusts (temporary). |
| § 301.6013-1 - Joint returns of income tax by husband and wife. |
| § 301.6033-1 - Returns by exempt organizations. |
| § 301.6043-1 - Returns regarding liquidation, dissolution, termination, or contraction. |
| § 301.6063-1 - Signing of partnership returns. |
| § 301.6073-1 - Time for filing declarations of estimated income tax by individuals. |
| § 301.6033-4 - Required filing in electronic form for returns by organizations required to file returns under section 6033. |
| § 301.6033-5 - Disclosure by tax-exempt entities that are parties to certain reportable transactions. |
| § 301.6111-3T - Disclosure of reportable transactions (temporary). |
| § 301.1474-1 - Required use of electronic form for financial institutions filing Form 1042, Form 1042-S, or Form 8966. |
| § 301.6014-1 - Income tax return - tax not computed by taxpayer. |
| § 301.6034-1 - Returns by trusts described in section 4947(a)(2) or claiming charitable or other deductions under section 642(c). |
| § 301.6044-1 - Returns of information regarding payments of patronage dividends. |
| § 301.6064-1 - Signature presumed authentic. |
| § 301.6074-1 - Time for filing declarations of estimated income tax by corporations. |
| § 301.6114-1 - Treaty-based return positions. |
| § 301.6033-4T - Required use of magnetic media for returns by organizations required to file returns under section 6033 (temporary). |
| § 301.6015-1 - Declaration of estimated income tax by individuals. |
| § 301.6035-1 - Returns of officers, directors, and shareholders of foreign personal holding companies. |
| § 301.6065-1 - Verification of returns. |
| § 301.6075-1 - Time for filing estate and gift tax returns. |
| § 301.6105-1 - Compilation of relief from excess profits tax cases. |
| § 301.6011-5T - Required use of magnetic media for corporate income tax returns (temporary). |
| § 301.6033-5T - Disclosure by tax-exempt entities that are parties to certain reportable transactions (temporary). |
| § 301.6016-1 - Declarations of estimated income tax by corporations. |
| § 301.6036-1 - Notice required of executor or of receiver or other like fiduciary. |
| § 301.6046-1 - Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock. |
| § 301.6056-1 - Rules relating to reporting by applicable large employers on health insurance coverage offered under employer-sponsored plans. |
| § 301.6096-1 - Designation by individuals for taxable years beginning after December 31, 1972. |
| § 301.6106-1 - Publicity of unemployment tax returns. |
| § 301.6056-2 - Electronic furnishing of statements. |
| § 301.6096-2 - Designation by individuals for taxable years ending on or after December 31, 1972 and beginning before January 1, 1973. |
| § 301.6017-1 - Self-employment tax returns. |
| § 301.6037-1 - Return of electing small business corporation. |
| § 301.6047-1 - Information relating to certain trusts and annuity and bond purchase plans. |
| § 301.6057-1 - Employee retirement benefit plans; identification of participant with deferred vested retirement benefit. |
| § 301.6037-2 - Required use of electronic form for returns of electing small business corporation. |
| § 301.6057-2 - Employee retirement benefit plans; notification of change in plan status. |
| § 301.6057-3 - Required use of electronic form for filing requirements relating to deferred vested retirement benefit. |
| § 301.6018-1 - Estate tax returns. |
| § 301.6038-1 - Information returns required of U.S. persons with respect to certain foreign corporations. |
| § 301.6048-1 - Returns as to creation of or transfers to certain foreign trusts. |
| § 301.6058-1 - Information required in connection with certain plans of deferred compensation. |
| § 301.6108-1 - Publication of statistics of income. |
| § 301.6058-2 - Required use of electronic form for filing requirements relating to information required in connection with certain plans of deferred compensation. |
| § 301.6019-1 - Gift tax returns. |
| § 301.6039-1 - Information returns and statements required in connection with certain options. |
| § 301.6049-1 - Returns regarding payments of interest. |
| § 301.6059-1 - Periodic report of actuary. |
| § 301.6109-1 - Identifying numbers. |
| § 301.6059-2 - Required use of electronic form for filing requirements relating to periodic report of actuary. |
| § 301.6109-2 - Authority of the Secretary of Agriculture to collect employer identification numbers for purposes of the Food Stamp Act of 1977. |
| § 301.6109-3 - IRS adoption taxpayer identification numbers. |
| § 301.6109-4 - IRS truncated taxpayer identification numbers. |
| § 301.269B-1 - Stapled foreign corporations. |
| § 301.6039E-1 - Information reporting by passport applicants. |
| § 301.6109-1T - Identifying numbers (temporary). |
| § 301.6112-1T - Questions and answers relating to the requirement to maintain a list of investors in potentially abusive tax shelters (temporary). |
| § 301.6111-2T - Confidential corporate tax shelters (temporary). |
| Declaratory Judgments Relating to Qualification of Certain Retirement Plans |
| Mitigation of Effect of Period of Limitations |
| SubPart - Abatements, Credits, and Refunds |
| Procedure in General |
| § 301.6404-0T - Table of contents (temporary). |
| § 301.6401-1 - Amounts treated as overpayments. |
| § 301.6402-1 - Authority to make credits or refunds. |
| § 301.6402-2 - Claims for credit or refund. |
| § 301.6402-3 - Special rules applicable to income tax. |
| § 301.6402-4 - Payments in excess of amounts shown on return. |
| § 301.6402-5 - Offset of past-due support against overpayment. |
| § 301.6402-6 - Offset of past-due, legally enforceable debt against overpayment. |
| § 301.6402-7 - Claims for refund and applications for tentative carryback adjustments involving consolidated groups that include insolvent financial institutions. |
| § 301.6403-1 - Overpayment of installment. |
| § 301.6402-3T - Special rules applicable to income tax (temporary). |
| § 301.6404-0 - Table of contents. |
| § 301.6404-1 - Abatements. |
| § 301.6404-2 - Abatement of interest. |
| § 301.6404-3 - Abatement of penalty or addition to tax attributable to erroneous written advice of the Internal Revenue Service. |
| § 301.6404-4 - Suspension of interest and certain penalties when the Internal Revenue Service does not timely contact the taxpayer. |
| § 301.6404-4T - Listed transactions and undisclosed reportable transactions (temporary). |
| § 301.6405-1 - Reports of refunds and credits. |
| § 301.6407-1 - Date of allowance of refund or credit. |
| Rules of Special Application |
| § 301.6411-1 - Tentative carryback adjustments. |
| § 301.6413-1 - Special rules applicable to certain employment taxes. |
| § 301.6414-1 - Income tax withheld. |
| § 301.6425-1 - Adjustment of overpayment of estimated income tax by corporation. |
| SubPart - Bonds |
| § 301.7101-1 - Form of bond and security required. |
| § 301.7102-1 - Single bond in lieu of multiple bonds. |
| SubPart - Other Offenses |
| § 301.7321-1 - Seizure of property. |
| § 301.7272-1 - Penalty for failure to register. |
| § 301.7322-1 - Delivery of seized property to U.S. marshal. |
| § 301.7304-1 - Penalty for fraudulently claiming drawback. |
| § 301.7324-1 - Special disposition of perishable goods. |
| § 301.7325-1 - Personal property valued at $2,500 or less. |
| § 301.7326-1 - Disposal of forfeited or abandoned property in special cases. |
| § 301.7327-1 - Customs laws applicable. |
| § 301.7269-1 - Failure to produce records. |
| Possessions |
| Receipt of Payment |
| § 301.6311-2T - Payment by credit card and debit card (temporary). |
| Forfeitures |
| Additions to the Tax and Additional Amounts |
| Supervision of Operations of Certain Manufacturers |
| penalties applicable to certain taxes |
| procedure |
| SubPart - Licensing |
| § 301.7001-1 - License to collect foreign items. |
| SubPart - Crimes, Other Offenses, and Forfeitures |
| General Provisions |
| § 301.7216-0T - Table of contents. |
| § 301.7216-2T - Permissible disclosures or uses without consent of the taxpayer (temporary). |
| Crimes |
| eneral provisions |
| § 301.7231-1 - Failure to obtain license for collection of foreign items. |
| § 301.7214-1 - Offenses by officers and employees of the United States. |
| § 301.7216-0 - Table of contents. |
| § 301.7216-1 - Penalty for disclosure or use of tax return information. |
| § 301.7216-2 - Permissible disclosures or uses without consent of the taxpayer. |
| § 301.7216-3 - Disclosure or use permitted only with the taxpayer's consent. |
| § 301.7207-1 - Fraudulent returns, statements, or other documents. |
| § 301.7209-1 - Unauthorized use or sale of stamps. |
| § 301.7502-2 - Timely mailing of deposits. |
| SubPart - Definitions |
| § 301.7701(b)-0 - Outline of regulation provision for section 7701(b)-1 through (b)-9. |
| § 301.7701(b)-1 - Resident alien. |
| § 301.7701(b)-2 - Closer connection exception. |
| § 301.7701(b)-3 - Days of presence in the United States that are excluded for purposes of section 7701(b). |
| § 301.7701(b)-4 - Residency time periods. |
| § 301.7701(b)-5 - Coordination with section 877. |
| § 301.7701(b)-6 - Taxable year. |
| § 301.7701(b)-7 - Coordination with income tax treaties. |
| § 301.7701(b)-8 - Procedural rules. |
| § 301.7701(b)-9 - Effective/applicability dates of §§ 301.7701(b)-1 through 301.7701(b)-7. |
| § 301.7701(i)-0 - Outline of taxable mortgage pool provisions. |
| § 301.7701(i)-1 - Definition of a taxable mortgage pool. |
| § 301.7701(i)-2 - Special rules for portions of entities. |
| § 301.7701(i)-3 - Effective dates and duration of taxable mortgage pool classification. |
| § 301.7701(i)-4 - Special rules for certain entities. |
| § 301.7701(b)-1T - Resident alien (temporary). |
| § 301.7701-1 - Classification of organizations for federal tax purposes. |
| § 301.7701-2 - Business entities; definitions. |
| § 301.7701-3 - Classification of certain business entities. |
| § 301.7701-4 - Trusts. |
| § 301.7701-5 - Domestic and foreign business entities. |
| § 301.7701-6 - Definitions; person, fiduciary. |
| § 301.7701-7 - Trusts - domestic and foreign. |
| § 301.7701-8 - Military or naval forces and Armed Forces of the United States. |
| § 301.7701-9 - Secretary or his delegate. |
| § 301.7701-10 - District director. |
| § 301.7701-11 - Social security number. |
| § 301.7701-12 - Employer identification number. |
| § 301.7701-13 - Pre-1970 domestic building and loan association. |
| § 301.7701-14 - Cooperative bank. |
| § 301.7701-15 - Tax return preparer. |
| § 301.7701-16 - Other terms. |
| § 301.7701-18 - Definitions; spouse, husband and wife, husband, wife, marriage. |
| § 301.7701-1T - Classification of organizations for federal tax purposes (temporary). |
| § 301.7705-1T - Certified professional employer organization. |
| § 301.7701-2T - Business entities; definitions (temporary). |
| § 301.7705-2T - CPEO certification requirements. |
| § 301.7701-13A - Post-1969 domestic building and loan association. |
| § 301.7701-3T - Classification of certain business entities (temporary). |
| § 301.7704-2 - Transition provisions. |
| § 301.7705-1 - Certified professional employer organization. |
| § 301.7705-2 - CPEO certification process. |
| § 301.7701-5T - Domestic and foreign business entities (temporary). |
| § 301.7701-17T - Collective-bargaining plans and agreements (temporary). |
| miscellaneous provisions |
| § 301.6103(k)(9)-1T - Disclosure of returns and return information relating to payment of tax by credit card and debit card (temporary). |
| § 301.9100-1T - Extensions of time to make elections (temporary). |
| § 301.9100-2T - Automatic extensions (temporary). |
| § 301.9100-3T - Other extensions (temporary). |
| § 301.9100-13T - Elections relating to reduction of basis. |