Treasury Regulations, Subchapter F, Part 301 - Index

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Subchapter F - Procedure and Administration

Part 301 PROCEDURE AND ADMINISTRATION

Information and Returns
Returns and Records
records, statements, and special returns
Sec. 301.6001-1 Notice or regulations requiring records, statements, and special returns
Sec. 301.6011-1 General requirement of return, statement or list
Sec. 301.6011-2 Required use of magnetic media
Sec. 301.6011-3 Required use of magnetic media for partnership returns
Sec. 301.6011-5T Required use of magnetic media for corporate income tax returns (temporary)
Sec. 301.6012-1 Persons required to make returns of income
Sec. 301.6013-1 Joint returns of income tax by husband and wife
Sec. 301.6014-1 Income tax return - tax not computed by taxpayer
Sec. 301.6015-1 Declaration of estimated income tax by individuals
Sec. 301.6016-1 Declarations of estimated income tax by corporations
Sec. 301.6017-1 Self-employment tax returns
Sec. 301.6018-1 Estate tax returns
Sec. 301.6019-1 Gift tax returns
Sec. 301.6020-1 Returns prepared or executed by district directors or other internal revenue officers
Sec. 301.6021-1 Listing by district directors of taxable objects owned by nonresidents of internal revenue districts
Sec. 301.6031(a)-1 Return of partnership income
Sec. 301.6032-1 Returns of banks with respect to common trust funds
Sec. 301.6033-1 Returns by exempt organizations
Sec. 301.6033-4T Required use of magnetic media for returns by organizations required to file returns under section 6033 (temporary)
Sec. 301.6034-1 Returns by trusts described in section 4947(a)(2) or claiming charitable or other deductions under section 642(c)
Sec. 301.6035-1 Returns of officers, directors, and shareholders of foreign personal holding companies
Sec. 301.6036-1 Notice required of executor or of receiver or other like fiduciary
Sec. 301.6037-1 Return of electing small business corporation
Sec. 301.6037-2T Required use of magnetic media for returns of electing small business corporation (temporary)
Sec. 301.6038-1 Information returns required of U.S. persons with respect to certain foreign corporations
Sec. 301.6039-1 Information returns and statements required in connection with certain options
Sec. 301.6041-1 Returns of information regarding certain payments
Sec. 301.6042-1 Returns of information regarding payments of dividends and corporate earnings and profits
Sec. 301.6043-1 Returns regarding liquidation, dissolution, termination, or contraction
Sec. 301.6044-1 Returns of information regarding payments of patronage dividends
Sec. 301.6046-1 Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock
Sec. 301.6047-1 Information relating to certain trusts and annuity and bond purchase plans
Sec. 301.6048-1 Returns as to creation of or transfers to certain foreign trusts
Sec. 301.6049-1 Returns regarding payments of interest
Sec. 301.6050A-1 Information returns regarding services performed by certain crewmen on fishing boats
Sec. 301.6050M-1 Information returns relating to persons receiving contracts from certain Federal executive agencies
Sec. 301.6051-1 Receipts for employees
Sec. 301.6052-1 Information returns and statements regarding payment of wages in the form of group-term life insurance
Sec. 301.6057-1 Employee retirement benefit plans; identification of participant with deferred vested retirement benefit
Sec. 301.6057-2 Employee retirement benefit plans; notification of change in plan status
Sec. 301.6058-1 Information required in connection with certain plans of deferred compensation
Sec. 301.6059-1 Periodic report of actuary
Sec. 301.6061-1 Signing of returns and other documents
Sec. 301.6062-1 Signing of corporation returns
Sec. 301.6063-1 Signing of partnership returns
Sec. 301.6064-1 Signature presumed authentic
Sec. 301.6065-1 Verification of returns
Sec. 301.6071-1 Time for filing returns and other documents
Sec. 301.6072-1 Time for filing income tax returns
Sec. 301.6073-1 Time for filing declarations of estimated income tax by individuals
Sec. 301.6074-1 Time for filing declarations of estimated income tax by corporations
Sec. 301.6075-1 Time for filing estate and gift tax returns
Sec. 301.6081-1 Extension of time for filing returns
Sec. 301.6091-1 Place for filing returns and other documents
Sec. 301.6096-1 Designation by individuals for taxable years beginning after December 31, 1972
Sec. 301.6096-2 Designation by individuals for taxable years ending on or after December 31, 1972 and beginning before January 1, 1973
Sec. 301.6101-1 Period covered by returns or other documents
Sec. 301.6102-1 Computations on returns or other documents
Sec. 301.6103(a)-1 Disclosures after December 31, 1976, by officers and employees of Federal agencies of returns and return information (including taxpayer return information) disclosed to such officers and employees by the Internal Revenue Service before January 1, 1977, for a purpose not involving tax administration
Sec. 301.6103(a)-2 Disclosures after December 31, 1976, by attorneys of the Department of Justice and officers and employees of the Office of the Chief Counsel for the Internal Revenue Service of returns and return information (including taxpayer return information) disclosed to such attorneys, officers, and employees by the Service before January 1, 1977, for a purpose involving tax administration
Sec. 301.6103(c)-1 Disclosure of returns and return information to designee of taxpayer
Sec. 301.6103(h)(2)-1 Disclosure of returns and return information (including taxpayer return information) to and by officers and employees of the Department of Justice for use in Federal grand jury proceeding, or in preparation for proceeding or investigation, involving tax administration
Sec. 301.6103(i)-1 Disclosure of returns and return information (including taxpayer return information) to and by officers and employees of the Department of Justice or another Federal agency for use in Federal grand jury proceeding, or preparation for proceeding or investigation, involving enforcement of Federal criminal statute not involving tax administration
Sec. 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
Sec. 301.6103(j)(1)-1T Disclosures of return information to officers and employees of the Department of Commerce for certain statistical purposes and related activities (temporary)
Sec. 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)
Sec. 301.6103(k)(6)-1T Disclosure of return information by certain officers and employees for investigative purposes (temporary)
Sec. 301.6103(k)(9)-1 Disclosure of returns and return information relating to payment of tax by credit card and debit card
Sec. 301.6103(l)-1 Disclosure of returns and return information for purposes other than tax administration
Sec. 301.6103(l)(2)-1 Disclosure of returns and return information to Pension Benefit Guaranty Corporation for purposes of research and studies
Sec. 301.6103(l)(2)-2 Disclosure of returns and return information to Department of Labor for purposes of research and studies
Sec. 301.6103(l)(2)-3 Disclosure to Department of Labor and Pension Benefit Guaranty Corporation of certain returns and return information
Sec. 301.6103(l)(14)-1 Disclosure of return information to United States Customs Service
Sec. 301.6103(m)-1 Disclosure of taxpayer identity information
Sec. 301.6103(n)-1 Disclosure of returns and return information in connection with procurement of property and services for tax administration purposes
Sec. 301.6103(p)(2)(B)-1 Disclosure of returns and return information by other agencies
Sec. 301.6103(p)(7)-1 Procedures for administrative review of a determination that a State tax agency has failed to safeguard Federal tax returns or return information
Sec. 301.6104(a)-1 Public inspection of material relating to tax-exempt organizations
Sec. 301.6104(a)-2 Public inspection of material relating to pension and other plans
Sec. 301.6104(a)-3 Public inspection of Internal Revenue Service letters and documents relating to pension and other plans
Sec. 301.6104(a)-4 Requirement for 26 or more plan participants
Sec. 301.6104(a)-5 Withholding of certain information from public inspection
Sec. 301.6104(a)-6 Procedural rules for inspection
Sec. 301.6104(b)-1 Publicity of information on certain information returns
Sec. 301.6104(c)-1 Disclosure of certain information to State officers
Sec. 301.6104(d)-0 Table of contents
Sec. 301.6104(d)-1 Public inspection and distribution of applications for tax exemption and annual information returns of tax-exempt organizations
Sec. 301.6104(d)-2 Making applications and returns widely available
Sec. 301.6104(d)-3 Tax-exempt organization subject to harassment campaign
Sec. 301.6105-1 Compilation of relief from excess profits tax cases
Sec. 301.6106-1 Publicity of unemployment tax returns
Sec. 301.6108-1 Publication of statistics of income
Sec. 301.6109-1 Identifying numbers
Sec. 301.6109-2 Authority of the Secretary of Agriculture to collect employer identification numbers for purposes of the Food Stamp Act of 1977
Sec. 301.6109-3 IRS adoption taxpayer identification numbers
Sec. 301.6110-1 Public inspection of written determinations and background file documents
Sec. 301.6110-2 Meaning of terms
Sec. 301.6110-3 Deletion of certain information in written determinations open to public inspection
Sec. 301.6110-4 Communications from third parties
Sec. 301.6110-5 Notice and time requirements; actions to restrain disclosure; actions to obtain additional disclosure
Sec. 301.6110-6 Written determinations issued in response to requests submitted before November 1, 1976
Sec. 301.6110-7 Miscellaneous provisions
Sec. 301.6111-1T Questions and answers relating to tax shelter registration
Sec. 301.6111-2 Confidential corporate tax shelters
Sec. 301.6112-1 Requirement to prepare, maintain, and furnish lists with respect to potentially abusive tax shelters
Sec. 301.6114-1 Treaty-based return positions
Time and Place for Paying Tax
Place and Due Date for Payment of Tax
Sec. 301.6151-1 Time and place for paying tax shown on returns
Sec. 301.6153-1 Installment payments of estimated income tax by individuals
Sec. 301.6154-1 Installment payments of estimated income tax by corporations
Sec. 301.6155-1 Payment on notice and demand
Sec. 301.6159-1 Agreements for payment of tax liability in installments
Sec. 301.6161-1 Extension of time for paying tax
Sec. 301.6162-1 Extension of time for payment of tax on gain attributable to liquidation of personal holding companies
Sec. 301.6163-1 Extension of time for payment of estate tax on value of reversionary or remainder interest in property
Sec. 301.6164-1 Extension of time for payment of taxes by corporations expecting carrybacks
Sec. 301.6165-1 Bonds where time to pay the tax or deficiency has been extended
Sec. 301.6166-1 Extension of time for payment of estate tax where estate consists largely of interest in closely held business
Assessment
In General
Sec. 301.6201-1 Assessment authority
Sec. 301.6203-1 Method of assessment
Sec. 301.6204-1 Supplemental assessments
Sec. 301.6205-1 Special rules applicable to certain employment taxes
Sec. 301.6211-1 Deficiency defined
Sec. 301.6212-1 Notice of deficiency
Sec. 301.6212-2 Definition of last known address
Sec. 301.6213-1 Restrictions applicable to deficiencies; petition to Tax Court
Sec. 301.6215-1 Assessment of deficiency found by Tax Court
Sec. 301.6221-1 Tax treatment determined at partnership level
Sec. 301.6222(a)-1 Consistent treatment of partnership items
Sec. 301.6222(a)-2 Application of consistent reporting and notification rules to indirect partners
Sec. 301.6222(b)-1 Notification to the Internal Revenue Service when partnership items are treated inconsistently
Sec. 301.6222(b)-2 Effect of notification of inconsistent treatment
Sec. 301.6222(b)-3 Partner receiving incorrect schedule
Sec. 301.6223(a)-1 Notice sent to tax matters partner
Sec. 301.6223(a)-2 Withdrawal of notice of the beginning of an administrative proceeding
Sec. 301.6223(b)-1 Notice group
Sec. 301.6223(c)-1 Additional information regarding partners furnished to the Internal Revenue Service
Sec. 301.6223(e)-1 Effect of Internal Revenue Service's failure to provide notice
Sec. 301.6223(e)-2 Elections if Internal Revenue Service fails to provide timely notice
Sec. 301.6223(f)-1 Duplicate copy of final partnership administrative adjustment
Sec. 301.6223(g)-1 Responsibilities of the tax matters partner
Sec. 301.6223(h)-1 Responsibilities of pass-thru partner
Sec. 301.6224(a)-1 Participation in administrative proceedings
Sec. 301.6224(b)-1 Partner may waive rights
Sec. 301.6224(c)-1 Tax matters partner may bind nonnotice partners
Sec. 301.6224(c)-2 Pass-thru partner binds indirect partners
Sec. 301.6224(c)-3 Consistent settlements
Sec. 301.6226(a)-1 Principal place of business of partnership
Sec. 301.6226(b)-1 5-percent group
Sec. 301.6226(e)-1 Jurisdictional requirement for bringing an action in District Court or United States Court of Federal Claims
Sec. 301.6226(f)-1 Scope of judicial review
Sec. 301.6227(c)-1 Administrative adjustment request by the tax matters partner on behalf of the partnership
Sec. 301.6227(d)-1 Administrative adjustment request filed on behalf of a partner
Sec. 301.6229(b)-1 Extension by agreement
Sec. 301.6229(b)-2 Special rule with respect to debtors in Title 11 cases
Sec. 301.6229(e)-1 Information with respect to unidentified partner
Sec. 301.6229(f)-1 Special rule for partial settlement agreements
Sec. 301.6230(b)-1 Request that correction not be made
Sec. 301.6230(c)-1 Claim arising out of erroneous computation, etc
Sec. 301.6230(e)-1 Tax matters partner required to furnish names
Sec. 301.6231(a)(1)-1 Exception for small partnerships
Sec. 301.6231(a)(2)-1 Persons whose tax liability is determined indirectly by partnership items
Sec. 301.6231(a)(3)-1 Partnership items
Sec. 301.6231(a)(5)-1 Definition of affected item
Sec. 301.6231(a)(6)-1 Computational adjustments
Sec. 301.6231(a)(7)-1 Designation or selection of tax matters partner
Sec. 301.6231(a)(7)-2 Designation or selection of tax matters partner for a limited liability company (LLC)
Sec. 301.6231(a)(12)-1 Special rules relating to spouses
Sec. 301.6231(c)-1 Special rules for certain applications for tentative carryback and refund adjustments based on partnership losses, deductions, or credits
Sec. 301.6231(c)-2 Special rules for certain refund claims based on losses, deductions, or credits from abusive tax shelter partnerships
Sec. 301.6231(c)-3 Limitation on applicability of Sec. 01.6231(c) - 4 through 301.6231(c) - 8
Sec. 301.6231(c)-4 Termination and jeopardy assessment
Sec. 301.6231(c)-5 Criminal investigations
Sec. 301.6231(c)-6 Indirect method of proof of income
Sec. 301.6231(c)-7 Bankruptcy and receivership
Sec. 301.6231(c)-8 Prompt assessment
Sec. 301.6231(d)-1 Time for determining profits interest of partners for purposes of sections 6223(b) and 6231(a)(11)
Sec. 301.6231(e)-1 Effect of a determination with respect to a nonpartnership item on the determination of a partnership item
Sec. 301.6231(e)-2 Judicial decision not a bar to certain adjustments
Sec. 301.6231(f)-1 Disallowance of losses and credits in certain cases
Sec. 301.6233-1 Extension to entities filing partnership returns
Sec. 301.6241-1T Tax treatment determined at corporate level
Sec. 301.6245-1T Subchapter S items
Collection
General Provisions
Sec. 301.6301-1 Collection authority
Sec. 301.6302-1 Mode or time of collection of taxes
Sec. 301.6303-1 Notice and demand for tax
Sec. 301.6305-1 Assessment and collection of certain liability
Sec. 301.6311-1 Payment by check or money order
Sec. 301.6311-2 Payment by credit card and debit card
Sec. 301.6312-1 Treasury certificates of indebtedness, Treasury notes, and Treasury bills acceptable in payment of internal revenue taxes or stamps
Sec. 301.6312-2 Certain Treasury savings notes acceptable in payment of certain internal revenue taxes
Sec. 301.6313-1 Fractional parts of a cent
Sec. 301.6314-1 Receipt for taxes
Sec. 301.6315-1 Payments of estimated income tax
Sec. 301.6316-1 Payment of income tax in foreign currency
Sec. 301.6316-2 Definitions
Sec. 301.6316-3 Allocation of tax attributable to foreign currency
Sec. 301.6316-4 Return requirements
Sec. 301.6316-5 Manner of paying tax by foreign currency
Sec. 301.6316-6 Declarations of estimated tax
Sec. 301.6316-7 Payment of Federal Insurance Contributions Act taxes in foreign currency
Sec. 301.6316-8 Refunds and credits in foreign currency
Sec. 301.6316-9 Interest, additions to tax, etc
Sec. 301.6320-1 Notice and opportunity for hearing upon filing of notice of Federal tax lien
Sec. 301.6321-1 Lien for taxes
Sec. 301.6323(a)-1 Purchasers, holders of security interests, mechanic's lienors, and judgment lien creditors
Sec. 301.6323(b)-1 Protection for certain interests even though notice filed
Sec. 301.6323(c)-1 Protection for commercial transactions financing agreements
Sec. 301.6323(c)-2 Protection for real property construction or improvement financing agreements
Sec. 301.6323(c)-3 Protection for obligatory disbursement agreements
Sec. 301.6323(d)-1 45-day period for making disbursements
Sec. 301.6323(e)-1 Priority of interest and expenses
Sec. 301.6323(f)-1 Place for filing notice; form
Sec. 301.6323(g)-1 Refiling of notice of tax lien
Sec. 301.6323(h)-0 Scope of definitions
Sec. 301.6323(h)-1 Definitions
Sec. 301.6323(i)-1 Special rules
Sec. 301.6323(j)-1 Withdrawal of notice of federal tax lien in certain circumstances
Sec. 301.6324-1 Special liens for estate and gift taxes; personal liability of transferees and others
Sec. 301.6324A-1 Election of and agreement to special lien for estate tax deferred under section 6166 or 6166A
Sec. 301.6325-1 Release of lien or discharge of property
Sec. 301.6326-1 Administrative appeal of the erroneous filing of notice of federal tax lien
Seizure of Property for Collection of Taxes
Sec. 301.6330-1 Notice and opportunity for hearing prior to levy
Sec. 301.6331-1 Levy and distraint
Sec. 301.6331-2 Procedures and restrictions on levies
Sec. 301.6331-3 Restrictions on levy while offers to compromise are pending
Sec. 301.6331-4 Restrictions on levy while installment agreements are pending or in effect
Sec. 301.6332-1 Surrender of property subject to levy
Sec. 301.6332-2 Surrender of property subject to levy in the case of life insurance and endowment contracts
Sec. 301.6332-3 The 21-day holding period applicable to property held by banks
Sec. 301.6333-1 Production of books
Sec. 301.6334-1 Property exempt from levy
Sec. 301.6334-2 Wages, salary, and other income
Sec. 301.6334-3 Determination of exempt amount
Sec. 301.6334-4 Verified statements
Sec. 301.6335-1 Sale of seized property
Sec. 301.6336-1 Sale of perishable goods
Sec. 301.6337-1 Redemption of property
Sec. 301.6338-1 Certificate of sale; deed of real property
Sec. 301.6339-1 Legal effect of certificate of sale of personal property and deed of real property
Sec. 301.6340-1 Records of sale
Sec. 301.6341-1 Expense of levy and sale
Sec. 301.6342-1 Application of proceeds of levy
Sec. 301.6343-1 Requirement to release levy and notice of release
Sec. 301.6343-2 Return of wrongfully levied upon property
Sec. 301.6361-1 Collection and administration of qualified taxes
Sec. 301.6361-2 Judicial and administrative proceedings; Federal representation of State interests
Sec. 301.6361-3 Transfers to States
Sec. 301.6361-4 Definitions
Sec. 301.6361-5 Effective date of section 6361
Sec. 301.6362-1 Types of qualified tax
Sec. 301.6362-2 Qualified resident tax based on taxable income
Sec. 301.6362-3 Qualified resident tax which is a percentage of Federal tax
Sec. 301.6362-4 Rules for adjustments relating to qualified resident taxes
Sec. 301.6362-5 Qualified nonresident tax
Sec. 301.6362-6 Requirements relating to residence
Sec. 301.6362-7 Additional requirements
Sec. 301.6363-1 State agreements
Sec. 301.6363-2 Withdrawal from State agreements
Sec. 301.6363-3 Transition years
Sec. 301.6363-4 Judicial review
Sec. 301.6365-1 Definitions
Sec. 301.6365-2 Commencement and cessation of applicability of subchapter E to individual taxpayers
Abatements, Credits, and Refunds
Procedure in General
Sec. 301.6401-1 Amounts treated as overpayments
Sec. 301.6402-1 Authority to make credits or refunds
Sec. 301.6402-2 Claims for credit or refund
Sec. 301.6402-3 Special rules applicable to income tax
Sec. 301.6402-4 Payments in excess of amounts shown on return
Sec. 301.6402-5 Offset of past-due support against overpayment
Sec. 301.6402-6 Offset of past-due, legally enforceable debt against overpayment
Sec. 301.6402-7 Claims for refund and applications for tentative carryback adjustments involving consolidated groups that include insolvent financial institutions
Sec. 301.6403-1 Overpayment of installment
Sec. 301.6404-0 Table of contents
Sec. 301.6404-1 Abatements
Sec. 301.6404-2 Abatement of interest
Sec. 301.6404-3 Abatement of penalty or addition to tax attributable to erroneous written advice of the Internal Revenue Service
Sec. 301.6405-1 Reports of refunds and credits
Sec. 301.6407-1 Date of allowance of refund or credit
Rules of Special Application
Sec. 301.6411-1 Tentative carryback adjustments
Sec. 301.6413-1 Special rules applicable to certain employment taxes
Sec. 301.6414-1 Income tax withheld
Sec. 301.6425-1 Adjustment of overpayment of estimated income tax by corporation
Limitations
Limitations on Assessment and Collection
Sec. 301.6501(a)-1 Period of limitations upon assessment and collection
Sec. 301.6501(b)-1 Time return deemed filed for purposes of determining limitations
Sec. 301.6501(c)-1 Exceptions to general period of limitations on assessment and collection
Sec. 301.6501(d)-1 Request for prompt assessment
Sec. 301.6501(e)-1 Omission from return
Sec. 301.6501(f)-1 Personal holding company tax
Sec. 301.6501(g)-1 Certain income tax returns of corporations
Sec. 301.6501(h)-1 Net operating loss or capital loss carrybacks
Sec. 301.6501(i)-1 Foreign tax carrybacks; taxable years beginning after December 31, 1957
Sec. 301.6501(j)-1 Investment credit carryback; taxable years ending after December 31, 1961
Sec. 301.6501(m)-1 Tentative carryback adjustment assessment period
Sec. 301.6501(n)-1 Special rules for chapter 42 and similar taxes
Sec. 301.6501(n)-2 Certain contributions to section 501(c)(3) organizations
Sec. 301.6501(n)-3 Certain set-asides described in section 4942(g)(2)
Sec. 301.6501(o)-1 Work incentive program credit carrybacks, taxable years beginning after December 31, 1971
Sec. 301.6501(o)-2 Special rules for partnership items of federally registered partnerships
Sec. 301.6501(o)-3 Partnership items
Sec. 301.6502-1 Collection after assessment
Sec. 301.6503(a)-1 Suspension of running of period of limitation; issuance of statutory notice of deficiency
Sec. 301.6503(b)-1 Suspension of running of period of limitation; assets of taxpayer in control or custody of court
Sec. 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
Sec. 301.6503(d)-1 Suspension of running of period of limitation; extension of time for payment of estate tax
Sec. 301.6503(e)-1 Suspension of running of period of limitation; certain powers of appointment
Sec. 301.6503(f)-1 Suspension of running of period of limitation; wrongful seizure of property of third party
Sec. 301.6503(g)-1 Suspension pending correction
Sec. 301.6511(a)-1 Period of limitation on filing claim
Sec. 301.6511(b)-1 Limitations on allowance of credits and refunds
Sec. 301.6511(c)-1 Special rules applicable in case of extension of time by agreement
Sec. 301.6511(d)-1 Overpayment of income tax on account of bad debts, worthless securities, etc
Sec. 301.6511(d)-2 Overpayment of income tax on account of net operating loss or capital loss carrybacks
Sec. 301.6511(d)-3 Special rules applicable to credit against income tax for foreign taxes
Sec. 301.6511(d)-4 Overpayment of income tax on account of investment credit carryback
Sec. 301.6511(d)-7 Overpayment of income tax on account of work incentive program credit carryback
Sec. 301.6511(e)-1 Special rules applicable to manufactured sugar
Sec. 301.6511(f)-1 Special rules for chapter 42 taxes
Sec. 301.6511(g)-1 Special rule for partnership items of federally registered partnerships
Sec. 301.6512-1 Limitations in case of petition to Tax Court
Sec. 301.6513-1 Time return deemed filed and tax considered paid
Sec. 301.6514(a)-1 Credits or refunds after period of limitation
Sec. 301.6514(b)-1 Credit against barred liability
Sec. 301.6521-1 Mitigation of effect of limitation in case of related employee social security tax and self-employment tax
Sec. 301.6521-2 Law applicable in determination of error
Sec. 301.6532-1 Periods of limitation on suits by taxpayers
Sec. 301.6532-2 Periods of limitation on suits by the United States
Sec. 301.6532-3 Periods of limitation on suits by persons other than taxpayers
Interest
Interest on Underpayments
Sec. 301.6601-1 Interest on underpayments
Sec. 301.6602-1 Interest on erroneous refund recoverable by suit
Sec. 301.6611-1 Interest on overpayments
Sec. 301.6621-1 Interest rate
Sec. 301.6621-2T Questions and answers relating to the increased rate of interest on substantial underpayments attributable to certain tax motivated transactions (temporary)
Sec. 301.6621-3 Higher interest rate payable on large corporate underpayments
Sec. 301.6622-1 Interest compounded daily
Additions to the Tax, Additional Amounts, and Assessable Penalties
Additions to the Tax and Additional Amounts
Sec. 301.6651-1 Failure to file tax return or to pay tax
Sec. 301.6652-1 Failure to file certain information returns
Sec. 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
Sec. 301.6652-3 Failure to file information with respect to employee retirement benefit plan
Sec. 301.6653-1 Failure to pay tax
Sec. 301.6654-1 Failure by individual to pay estimated income tax
Sec. 301.6655-1 Failure by corporation to pay estimated income tax
Sec. 301.6656-1 Abatement of penalty
Sec. 301.6657-1 Bad checks
Sec. 301.6658-1 Addition to tax in case of jeopardy
Sec. 301.6659-1 Applicable rules
Sec. 301.6671-1 Rules for application of assessable penalties
Sec. 301.6672-1 Failure to collect and pay over tax, or attempt to evade or defeat tax
Sec. 301.6673-1 Damages assessable for instituting proceedings before the Tax Court merely for delay
Sec. 301.6674-1 Fraudulent statement or failure to furnish statement to employee
Sec. 301.6678-1 Failure to furnish statements to payees
Sec. 301.6679-1 Failure to file returns, etc. with respect to foreign corporations or foreign partnerships for taxable years beginning after September 3, 1982
Sec. 301.6682-1 False information with respect to withholding allowances based on itemized deductions
Sec. 301.6684-1 Assessable penalties with respect to liability for tax under chapter 42
Sec. 301.6685-1 Assessable penalties with respect to private foundations' failure to comply with section 6104(d)
Sec. 301.6686-1 Failure of DISC to file returns
Sec. 301.6688-1 Assessable penalties with respect to information required to be furnished with respect to possessions
Sec. 301.6688-1T Assessable penalties with respect to information required to be furnished with respect to possessions (temporary)
Sec. 301.6689-1T Failure to file notice of redetermination of foreign tax (temporary)
Sec. 301.6690-1 Penalty for fraudulent statement or failure to furnish statement to plan participant
Sec. 301.6692-1 Failure to file actuarial report
Sec. 301.6693-1 Penalty for failure to provide reports and documents concerning individual retirement accounts or annuities
Sec. 301.6707-1T Questions and answers relating to penalties for failure to furnish information regarding tax shelters
Sec. 301.6708-1T Failure to maintain list of investors in potentially abusive tax shelters (temporary)
Sec. 301.6712-1 Failure to disclose treaty-based return positions
Sec. 301.6721-0 Table of Contents
Sec. 301.6721-1 Failure to file correct information returns
Sec. 301.6722-1 Failure to furnish correct payee statements
Sec. 301.6723-1 Failure to comply with other information reporting requirements
Sec. 301.6724-1 Reasonable cause
Sec. 301.6723-1A Failure to include correct information
General Provisions Relating to Stamps
Sec. 301.6801-1 Authority for establishment, alteration, and distribution
Sec. 301.6802-1 Supply and distribution
Sec. 301.6803-1 Accounting and safeguarding
Sec. 301.6804-1 Attachment and cancellation
Sec. 301.6805-1 Redemption of stamps
Sec. 301.6806-1 Posting occupational tax stamps
Jeopardy, Bankruptcy, and Receiverships
Jeopardy
termination of taxable year
Sec. 301.6851-1 Termination of taxable year
Sec. 301.6852-1 Termination assessments of tax in the case of flagrant political expenditures of section 501(c)(3) organizations
Sec. 301.6861-1 Jeopardy assessments of income, estate, gift, and certain excise taxes
Sec. 301.6862-1 Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes
Sec. 301.6863-1 Stay of collection of jeopardy assessments; bond to stay collection
Sec. 301.6863-2 Collection of jeopardy assessment; stay of sale of seized property pending Tax Court decision
Sec. 301.6867-1 Presumptions where owner of large amount of cash is not identified
Sec. 301.6871(a)-1 Immediate assessment of claims for income, estate, and gift taxes in bankruptcy and receivership proceedings
Sec. 301.6871(a)-2 Collection of assessed taxes in bankruptcy and receivership proceedings
Sec. 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
Sec. 301.6872-1 Suspension of running of period of limitations on assessment
Sec. 301.6873-1 Unpaid claims in bankruptcy or receivership proceedings
Transferees and Fiduciaries
Sec. 301.6901-1 Procedure in the case of transferred assets
Sec. 301.6902-1 Burden of proof
Sec. 301.6903-1 Notice of fiduciary relationship
Sec. 301.6905-1 Discharge of executor from personal liability for decedent's income and gift taxes
Licensing
Sec. 301.7001-1 License to collect foreign items
Bonds
Sec. 301.7101-1 Form of bond and security required
Sec. 301.7102-1 Single bond in lieu of multiple bonds
Closing Agreements and Compromises
Sec. 301.7121-1 Closing agreements
Sec. 301.7122-0 Table of contents
Sec. 301.7122-1 Compromises
Crimes, Other Offenses, and Forfeitures
Crimes
general provisions
Sec. 301.7207-1 Fraudulent returns, statements, or other documents
Sec. 301.7209-1 Unauthorized use or sale of stamps
Sec. 301.7214-1 Offenses by officers and employees of the United States
Sec. 301.7216-1 Penalty for disclosure or use of tax return information
Sec. 301.7216-2 Disclosure or use without formal consent of taxpayer
Sec. 301.7216-3 Disclosure or use only with formal consent of taxpayer
Sec. 301.7231-1 Failure to obtain license for collection of foreign items
Other Offenses
Sec. 301.7269-1 Failure to produce records
Sec. 301.7272-1 Penalty for failure to register
Sec. 301.7304-1 Penalty for fraudulently claiming drawback
Sec. 301.7321-1 Seizure of property
Sec. 301.7322-1 Delivery of seized property to U.S. marshal
Sec. 301.7324-1 Special disposition of perishable goods
Sec. 301.7325-1 Personal property valued at $2,500 or less
Sec. 301.7326-1 Disposal of forfeited or abandoned property in special cases
Sec. 301.7327-1 Customs laws applicable
Judicial Proceedings
Civil Actions by the United States
Sec. 301.7401-1 Authorization
Sec. 301.7403-1 Action to enforce lien or to subject property to payment of tax
Sec. 301.7404-1 Authority to bring civil action for estate taxes
Sec. 301.7406-1 Disposition of judgments and moneys recovered
Sec. 301.7409-1 Action to enjoin flagrant political expenditures of section 501(c)(3) organizations
Sec. 301.7422-1 Special rules for certain excise taxes imposed by chapter 42 or 43
Sec. 301.7423-1 Repayments to officers or employees
Sec. 301.7424-2 Intervention
Sec. 301.7425-1 Discharge of liens; scope and application; judicial proceedings
Sec. 301.7425-2 Discharge of liens; nonjudicial sales
Sec. 301.7425-3 Discharge of liens; special rules
Sec. 301.7425-4 Discharge of liens; redemption by United States
Sec. 301.7426-1 Civil actions by persons other than taxpayers
Sec. 301.7426-2 Recovery of damages in certain cases
Sec. 301.7429-1 Review of jeopardy and termination assessment and jeopardy levy procedures; information to taxpayer
Sec. 301.7429-2 Review of jeopardy and termination assessment and jeopardy levy procedures
Sec. 301.7429-3 Review of jeopardy and termination assessment and jeopardy levy procedures; judicial action
Sec. 301.7430-0 Table of contents
Sec. 301.7430-1 Exhaustion of administrative remedies
Sec. 301.7430-2 Requirements and procedures for recovery of reasonable administrative costs
Sec. 301.7430-3 Administrative proceeding and administrative proceeding date
Sec. 301.7430-4 Reasonable administrative costs
Sec. 301.7430-5 Prevailing party
Sec. 301.7430-6 Effective dates
Sec. 301.7430-7 Qualified offers
Sec. 301.7430-8 Administrative costs incurred in damage actions for violations of section 362 or 524 of the Bankruptcy Code
Sec. 301.7432-1 Civil cause of action for failure to release a lien
Sec. 301.7433-1 Civil cause of action for certain unauthorized collection actions
Sec. 301.7433-2 Civil cause of action for violation of section 362 or 524 of the Bankruptcy Code
Sec. 301.7452-1 Representation of parties
Sec. 301.7454-1 Burden of proof in fraud and transferee cases
Sec. 301.7454-2 Burden of proof in foundation manager, etc. cases
Sec. 301.7456-1 Administration of oaths and procurement of testimony; production of records of foreign corporations, foreign trusts or estates and nonresident alien individuals
Sec. 301.7457-1 Witness fees
Sec. 301.7458-1 Hearings
Sec. 301.7461-1 Publicity of proceedings
Sec. 301.7476-1 Declaratory judgments
Sec. 301.7477-1 Declaratory judgments relating to transfers of property from the United States
Sec. 301.7481-1 Date when Tax Court decision becomes final; decision modified or reversed
Sec. 301.7482-1 Courts of review; venue
Sec. 301.7483-1 Petition for review
Sec. 301.7484-1 Change of incumbent in office
Sec. 301.7502-1 Timely mailing of documents and payments treated as timely filing and paying
Sec. 301.7502-2 Timely mailing of deposits
Sec. 301.7503-1 Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday
Sec. 301.7505-1 Sale of personal property acquired by the United States
Sec. 301.7506-1 Administration of real estate acquired by the United States
Sec. 301.7507-1 Banks and trust companies covered
Sec. 301.7507-2 Scope of section generally
Sec. 301.7507-3 Segregated or transferred assets
Sec. 301.7507-4 Unsegregated assets
Sec. 301.7507-5 Earnings
Sec. 301.7507-6 Abatement and refund
Sec. 301.7507-7 Establishment of immunity
Sec. 301.7507-8 Procedure during immunity
Sec. 301.7507-9 Termination of immunity
Sec. 301.7507-10 Collection of tax after termination of immunity
Sec. 301.7507-11 Exception of employment taxes
Sec. 301.7508-1 Time for performing certain acts postponed by reason of service in a combat zone
Sec. 301.7508A-1 Postponement of certain tax-related deadlines by reason of Presidentially declared disaster
Sec. 301.7510-1 Exemption from tax of domestic goods purchased for the United States
Sec. 301.7512-1 Separate accounting for certain collected taxes
Sec. 301.7513-1 Reproduction of returns and other documents
Sec. 301.7514-1 Seals of office
Sec. 301.7515-1 Special statistical studies and compilations on request
Sec. 301.7516-1 Training and training aids on request
Sec. 301.7517-1 Furnishing on request of statement explaining estate or gift valuation
Discovery of Liability and Enforcement of Title
Examination and Inspection
Sec. 301.7601-1 Canvass of districts for taxable persons and objects
Sec. 301.7602-1 Examination of books and witnesses
Sec. 301.7602-2 Third party contacts
Sec. 301.7603-1 Service of summons
Sec. 301.7604-1 Enforcement of summons
Sec. 301.7605-1 Time and place of examination
Sec. 301.7606-1 Entry of premises for examination of taxable objects
Sec. 301.7609-1 Special procedures for third-party summonses
Sec. 301.7609-2 Third-party recordkeepers
Sec. 301.7609-3 Right to intervene; right to institute a proceeding to quash
Sec. 301.7609-4 Summonses excepted from section 7609 procedures
Sec. 301.7609-5 Suspension of statutes of limitations
Sec. 301.7610-1 Fees and costs for witnesses
Sec. 301.7611-1 Questions and answers relating to church tax inquiries and examinations
Sec. 301.7621-1 Internal revenue districts
Sec. 301.7622-1 Authority to administer oaths and certify
Sec. 301.7623-1 Rewards for information relating to violations of internal revenue laws
Sec. 301.7624-1 Reimbursement to State and local law enforcement agencies
Sec. 301.7641-1 Supervision of operations of certain manufacturers
Sec. 301.7654-1 Coordination of U.S. and Guam individual income taxes
Definitions
Sec. 301.7701-1 Classification of organizations for federal tax purposes
Sec. 301.7701-1T Classification of organizations for federal tax purposes (temporary)
Sec. 301.7701-2 Business entities; definitions
Sec. 301.7701-2T Business entities; definitions (temporary)
Sec. 301.7701-3 Classification of certain business entities
Sec. 301.7701-3T Classification of certain business entities (temporary)
Sec. 301.7701-4 Trusts
Sec. 301.7701-5 Domestic and foreign business entities. (Reserved)
Sec. 301.7701-5T Domestic and foreign business entities (temporary)
Sec. 301.7701-6 Definitions; person, fiduciary
Sec. 301.7701-7 Trusts - domestic and foreign
Sec. 301.7701-8 Military or naval forces and Armed Forces of the United States
Sec. 301.7701-9 Secretary or his delegate
Sec. 301.7701-10 District director
Sec. 301.7701-11 Social security number
Sec. 301.7701-12 Employer identification number
Sec. 301.7701-13 Pre-1970 domestic building and loan association
Sec. 301.7701-13A Post-1969 domestic building and loan association
Sec. 301.7701-14 Cooperative bank
Sec. 301.7701-15 Income tax return preparer
Sec. 301.7701-16 Other terms
Sec. 301.7701-17T Collective-bargaining plans and agreements (temporary)
Sec. 301.7701(b)-0 Outline of regulation provision for section 7701(b) - 1 through (b) - 9
Sec. 301.7701(b)-1 Resident alien
Sec. 301.7701(b)-1T Resident alien
Sec. 301.7701(b)-2 Closer connection exception
Sec. 301.7701(b)-3 Days of presence in the United States that are excluded for purposes of section 7701(b)
Sec. 301.7701(b)-4 Residency time periods
Sec. 301.7701(b)-5 Coordination with section 877
Sec. 301.7701(b)-6 Taxable year
Sec. 301.7701(b)-7 Coordination with income tax treaties
Sec. 301.7701(b)-8 Procedural rules
Sec. 301.7701(b)-9 Effective dates of Sec. 01.7701(b) - 1 through 301.7701(b) - 7
Sec. 301.7701(i)-0 Outline of taxable mortgage pool provisions
Sec. 301.7701(i)-1 Definition of a taxable mortgage pool
Sec. 301.7701(i)-2 Special rules for portions of entities
Sec. 301.7701(i)-3 Effective dates and duration of taxable mortgage pool classification
Sec. 301.7701(i)-4 Special rules for certain entities
Sec. 301.7704-2 Transition provisions
General Rules
Application of Internal Revenue Laws
Sec. 301.7803-1 Security bonds covering personnel of the Internal Revenue Service
Sec. 301.7805-1 Rules and regulations
Sec. 301.7811-1 Taxpayer assistance orders
Sec. 301.9000-1 Definitions when used in Sec. 01.9000 - 1 through 301.9000 - 6
Sec. 301.9000-2 Considerations in responding to a request or demand for IRS records or information
Sec. 301.9000-3 Testimony authorizations
Sec. 301.9000-4 Procedure in the event of a request or demand for IRS records or information
Sec. 301.9000-5 Written statement required for requests or demands in non-IRS matters
Sec. 301.9000-6 Examples
Sec. 301.9000-7 Effective date
Sec. 301.9001 Statutory provisions; Outer Continental Shelf Lands Act Amendments of 1978
Sec. 301.9001-1 Collection of fee
Sec. 301.9001-2 Definitions
Sec. 301.9001-3 Cross reference
Sec. 301.9100-0 Outline of regulations
Sec. 301.9100-1 Extensions of time to make elections
Sec. 301.9100-2 Automatic extensions
Sec. 301.9100-3 Other extensions
Sec. 301.9100-4T Time and manner of making certain elections under the Economic Recovery Tax Act of 1981
Sec. 301.9100-5T Time and manner of making certain elections under the Tax Equity and Fiscal Responsibility Act of 1982
Sec. 301.9100-6T Time and manner of making certain elections under the Deficit Reduction Act of 1984
Sec. 301.9100-7T Time and manner of making certain elections under the Tax Reform Act of 1986
Sec. 301.9100-8 Time and manner of making certain elections under the Technical and Miscellaneous Revenue Act of 1988
Sec. 301.9100-9T Election by a bank holding company to forego grandfather provision for all property representing pre-June 30, 1968, activities
Sec. 301.9100-10T Election by certain family-owned bank holding companies to divest all banking or nonbanking property
Sec. 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
Sec. 301.9100-12T Various elections under the Tax Reform Act of 1976
Sec. 301.9100-14T Individual's election to terminate taxable year when case commences
Sec. 301.9100-15T Election to use retroactive effective date
Sec. 301.9100-16T Election to accrue vacation pay
Sec. 301.9100-17T Procedure applicable to certain elections
Sec. 301.9100-18T Election to include in gross income in year of transfer
Sec. 301.9100-19T Election relating to passive investment income of electing small business corporations
Sec. 301.9100-20T Election to treat certain distributions as made on the last day of the taxable year
Sec. 301.9100-21 References to other temporary elections under various tax acts
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