Title 26

PART 301

Part 301 - Procedure And Administration

PART 301 - PROCEDURE AND ADMINISTRATION Authority:26 U.S.C. 7805. Link to an amendment published at 85 FR 72074, Nov. 12, 2020.Section 301.1474-1 also issued under 26 U.S.C. 1474(f).

Section 301.6011-2 also issued under 26 U.S.C. 6011(e).

Section 301.6011-3 also issued under 26 U.S.C. 6011.

Section 301.6011-5 also issued under 26 U.S.C. 6011.

Section 301.6011-6 also issued under 26 U.S.C. 6011(a).

Section 301.6011-7 also issued under 26 U.S.C. 6011(e).

Section 301.6033-4 also issued under 26 U.S.C. 6033.

Section 301.6036-1 also issued under 26 U.S.C. 6036.

Section 301.6037-2 also issued under 26 U.S.C. 6037.

Section 301.6039E-1 also issued under 26 U.S.C. 6039E.

Section 301.6050M-1 also issued under 26 U.S.C. 6050M.

Section 301.6061-1 also issued under 26 U.S.C. 6061.

Section 301.6081-2 also issued under 26 U.S.C. 6081(a).

Section 301.6103(c)-1 also issued under 26 U.S.C. 6103(c).

Section 301.6103(h)(4)-1 also issued under 26 U.S.C. 6103(h)(4) and 26 U.S.C. 6103(q).

Section 301.6103(j)(1)-1 also issued under 26 U.S.C. 6103(j)(1).

Section 301.6103(j)(1)-1T also issued under 26 U.S.C. 6103(j)(1);

Section 301.6103(j)(5)-1 also issued under 26 U.S.C. 6103(j)(5).

Section 301.6103(k)(6)-1 also issued under 26 U.S.C. 6103(k)(6);

Section 301.6103(k)(6)-1T also issued under 26 U.S.C. 6103(k)(6);

Section 301.6103(k)(9)-1 also issued under 26 U.S.C. 6103(k)(9) and 26 U.S.C. 6103(q).

Section 301.6103(l)-1 also issued under 26 U.S.C. 6103(q).

Section 301.6103(l)(14)-1 also issued under 26 U.S.C. 6103(l)(14).

Section 301.6103(l)(21)-(1) also issued under 26 U.S.C. 6103(l)(21) and 6103(q).

Section 301.6103(m)-1 also issued under 26 U.S.C. 6103(q).

Section 301.6103(n)-1 also issued under 26 U.S.C. 6103(n).

Section 301.6103(n)-2 also issued under 26 U.S.C. 6103(n).

Section 301.6103(n)-2 also issued under 26 U.S.C. 6103(q).

Section 301.6103(p)(2)(B)-1 also issued under 26 U.S.C. 6103(p)(2).

Section 301.6103(p)(2)(B)-1T also issued under 26 U.S.C. 6103(p)(2).

Sections 301.6103(p)(4)-1 and 301.6103(p)(7)-1T also issued under 26 U.S.C. 6103(p)(4) and (7) and (q),

Section 301.6104(a)-6(d) is also issued under 5 U.S.C. 552.

Section 301.6104(b)-1(d)(4) is also issued under 5 U.S.C. 552.

Section 301.6104(d)-1(d)(3)(i) is also issued under 5 U.S.C. 552.

Section 301.6104(d)-2 also issued under 26 U.S.C. 6104(d)(3).

Section 301.6104(d)-3 also issued under 26 U.S.C. 6104(d)(3).

Section 301.6104(d)-4 also issued under 26 U.S.C. 6104(e)(3).

Section 301.6104(d)-5 also issued under 26 U.S.C. 6104(e)(3).

Section 301.6109-1 also issued under 26 U.S.C. 6109 (a), (c), and (d).

Section 301.6109-3 also issued under 26 U.S.C. 6109.

Section 301.6111-1T also issued under 26 U.S.C. 6111.

Section 301.6111-2T also issued under 26 U.S.C. 6111(f)(4).

Section 301.6111-3 also issued under 26 U.S.C. 6111.

Section 301.6111-3T also issued under 26 U.S.C. 6111.

Section 301.6112-1T also issued under 26 U.S.C. 6112.

Section 301.6114-1 also issued under 26 U.S.C. 6114.

Section 301.6221(a)-1 also issued under 26 U.S.C. 6221.

Section 301.6222-1 also issued under 26 U.S.C. 6222 and 6223.

Section 301.6222(a)-1T also issued under 26 U.S.C. 6230(k).

Section 301.6222(a)-2T also issued under 26 U.S.C. 6230(k).

Section 301.6222(b)-1T also issued under 26 U.S.C. 6230(k).

Section 301.6222(b)-2T also issued under 26 U.S.C. 6230(k).

Section 301.6222(b)-3T also issued under 26 U.S.C. 6230 (i) and (k).

Section 301.6223(a)-1T also issued under 26 U.S.C. 6230(k).

Section 301.6223(a)-2T also issued under 26 U.S.C. 6230(k).

Section 301.6223(b)-1T also issued under 26 U.S.C. 6230 (i) and (k).

Section 301.6223(b)-2T also issued under 26 U.S.C. 6230(k).

Section 301.6223(c)-1T also issued under 26 U.S.C. 6223(c) and 6230 (i) and (k).

Section 301.6223(e)-1T also issued under 26 U.S.C. 6230(k).

Section 301.6223(e)-2T also issued under 26 U.S.C. 6230 (i) and (k).

Section 301.6223(f)-1T also issued under 26 U.S.C. 6230(k).

Section 301.6223(g)-1T also issued under 26 U.S.C. 6223(g) and 6230 (i) and (k).

Section 301.6223(h)-1T also issued under 26 U.S.C. 6230 (i) and (k).

Section 301.6224(a)-1T also issued under 26 U.S.C. 6230(k).

Section 301.6224(b)-1T also issued under 26 U.S.C. 6230 (i) and (k).

Section 301.6224(c)-1T also issued under 26 U.S.C. 6230 (i) and (k).

Section 301.6224(c)-2T also issued under 26 U.S.C. 6230(k).

Section 301.6224(c)-3T also issued under 26 U.S.C. 6230 (i) and (k).

Section 301.6225-1 also issued under 26 U.S.C. 6225.

Section 301.6225-2 also issued under 26 U.S.C. 6223 and 6225.

Section 301.6225-3 also issued under 26 U.S.C. 6225.

Section 301.6226-1 also issued under 26 U.S.C. 6223 and 6226.

Section 301.6226-2 also issued under 26 U.S.C. 6226.

Section 301.6226-3 also issued under 26 U.S.C. 6226.

Section 301.6226(a)-1T also issued under 26 U.S.C. 6230(k).

Section 301.6226(b)-1T also issued under 26 U.S.C. 6230(k).

Section 301.6226(e)-1T also issued under 26 U.S.C. 6230(k).

Section 301.6226(f)-1T also issued under 26 U.S.C. C. 6230(k).

Section 301.6227-1 also issued under 26 U.S.C. 6223 and 6227.

Section 301.6227-2 also issued under 26 U.S.C. 6227.

Section 301.6227-3 also issued under 26 U.S.C. 6227.

Section 301.6229(c)(2)-1 is also issued under 26 U.S.C. 6230(k).

Section 301.6229(c)(2)-1T also issued under 26 U.S.C. § 6230(k).

Section 301.6231-1 also issued under 26 U.S.C. 6231.

Section 301.6231(a)(6)-1T also issued under 26 U.S.C. 6230(k).

Section 301.6231(a)(7)-1 also issued under 26 U.S.C. 6230 (i) and (k).

Section 301.6231(a)(7)-2 also issued under 26 U.S.C. 6230 (i) and (k).

Section 301.6231(a)(12)-1T also issued under 26 U.S.C. 6230(k) and 6231(a)(12).

Section 301.6231(c)-1 also issued under 26 U.S.C. 6231(c)(1) and (3).

Section 301.6231(c)-2 also issued under 26 U.S.C. 6231(c)(1) and (3).

Section 301.6231(c)-3T also issued under 26 U.S.C. 6230(k) and 6231(c).

Section 301.6231(c)-4T also issued under 26 U.S.C. 6230(k) and 6231(c).

Section 301.6231(c)-5T also issued under 26 U.S.C. 6230(k) and 6231(c).

Section 301.6231(c)-6T also issued under 26 U.S.C. 6230(k) and 6231(c).

Section 301.6231(c)-7T also issued under 26 U.S.C. 6230(k) and 6231(c).

Section 301.6231(c)-8T also issued under 26 U.S.C. 6230(k) and 6231(c).

Section 301.6231(d)-1T also issued under 26 U.S.C. 6230(k).

Section 301.6231(e)-1T also issued under 26 U.S.C. 6230(k).

Section 301.6231(e)-2T also issued under 26 U.S.C. 6230(k).

Section 301.6231(f)-1T also issued under 26 U.S.C. 6230 (i) and (k) and 6231(f).

Section 301.6232-1 also issued under 26 U.S.C. 6232.

Section 301.6233-1T also issued under 26 U.S.C. 6230(k) and 6233.

Section 301.6233(a)-1 also issued under 26 U.S.C. 6233.

Section 301.6233(b)-1 also issued under 26 U.S.C. 6233.

Section 301.6234-1 also issued under 26 U.S.C. 6234.

Section 301.6235-1 also issued under 26 U.S.C. 6235.

Section 301.6241-1 also issued under 26 U.S.C. 6241.

Section 301.6241-2 also issued under 26 U.S.C. 6241.

Section 301.6241-3 also issued under 26 U.S.C. 6241.

Section 301.6241-4 also issued under 26 U.S.C. 6241.

Section 301.6241-5 also issued under 26 U.S.C. 6241.

Section 301.6241-6 also issued under 26 U.S.C. 6241.

Section 301.6311-2 also issued under 26 U.S.C. 6311.

Section 301.6323(f)-(1)(c) also issued under 26 U.S.C. 6323(f)(3).

Section 301.6325-1T also issued under 26 U.S.C. 6326.

Section 301.6343-1 also issued under 26 U.S.C. 6343.

Section 301.6343-2 also issued under 26 U.S.C. 6343.

Section 301.6402-2(g) also issued under 26 U.S.C. 6402(n).

Section 301.6402-3 also issued under 95 Stat. 357 amending 88 Stat. 2351.

Section 301.6402-7 also issued under 26 U.S.C. 6402(i) and 6411(c).

Section 301.6404-2 also issued under 26 U.S.C. 6404.

Section 301.6404-3 also issued under 26 U.S.C. 6404(f)(3).

Section 301.6621-1 also issued under 26 U.S.C. 6230(k).

Section 301.6689-1 also issued under 26 U.S.C. 7805.

Section 301.6689-1T also issued under 26 U.S.C. 6689(a).

Section 301.6708-1 also issued under 26 U.S.C. 6708

Section 301.7216-2, paragraphs (o) and (p) also issued under 26 U.S.C. 7216(b)(3).

Section 301.7502-1 also issued under 26 U.S.C. 7502.

Section 301.7502-2 also issued under 26 U.S.C. 7502.

Section 301.7507-1 also issued under 26 U.S.C. 597.

Section 301.7507-9 also issued under 26 U.S.C. 597.

Section 301.7508-1 also issued under 26 U.S.C. 7508(a)(1)(K).

Section 301.7508A-1 also issued under 26 U.S.C. 7508(a)(1)(K) and 7508A(a).

Section 301.7605-1 also issued under section 6228(b) of the Technical and Miscellaneous Revenue Act of 1988.

Sections 301.7623-1 through 301.7623-4 also issued under 26 U.S.C. 7623.

Section 301.7624-1 also issued under 26 U.S.C. 7624.

Sections 301.7701(b)-1 through 301.7701(b)-9 also issued under 26 U.S.C. 7701(b)(11).

Section 301.7701(i)-1(g)(1) also issued under 26 U.S.C. 7701(i)(2)(D).

Section 301.7701(i)-4(b) also issued under 26 U.S.C. 7701(i)(3).

Section 301.7705-1 also issued under 26 U.S.C. 7705(h).

Section 301.7705-2 also issued under 26 U.S.C. 7705(h).

Section 301.9000-1 also issued under 5 U.S.C. 301 and 26 U.S.C. 6103(q) and 7804;

Section 301.9000-2 also issued under 5 U.S.C. 301 and 26 U.S.C. 6103(q) and 7804;

Section 301.9000-3 also issued under 5 U.S.C. 301 and 26 U.S.C. 6103(q) and 7804;

Section 301.9000-4 also issued under 5 U.S.C. 301 and 26 U.S.C. 6103(q) and 7804;

Section 301.9000-5 also issued under 5 U.S.C. 301 and 26 U.S.C. 6103(q) and 7804;

Section 301.9000-6 also issued under 5 U.S.C. 301 and 26 U.S.C. 6103(q) and 7804;

Section 301.9100-1T also issued under 26 U.S.C. 6081.

Section 301.9100-2T also issued under 26 U.S.C. 6081.

Section 301.9100-3T also issued under 26 U.S.C. 6081.

Section 301.9100-4T also issued under 26 U.S.C. 168(f)(8)(G).

Section 301.9100-7T also issued under 26 U.S.C. 42, 48, 56, 83, 141, 142, 143, 145, 147, 165, 168, 216, 263, 263A, 448, 453C, 468B, 469, 474, 585, 616, 617, 1059, 2632, 2652, 3121, 4982, 7701; and under the Tax Reform Act of 1986, 100 Stat. 2746, sections 203, 204, 243, 311, 646, 801, 806, 905, 1704, 1801, 1802, and 1804.

Section 301.9100-8 also issued under 26 U.S.C. 1(i)(7), 41(h), 42(b)(2)(A)(ii), 42(d)(3), 42(f)(1), 42(g)(3), 42(i)(2)(B), 42(j)(5)(B), 121(d)(9), 142(i)(2), 165(l), 168(b)(2), 219(g)(4), 245(a)(10), 263A(d)(1), 263A(d)(3)(B), 263A(h), 460(b)(3), 643(g)(2), 831(b)(2)(A), 835(a), 865(f), 865(g)(3), 865(h)(2), 904(g)(10), 2056(b)(7)(c)(ii), 2056A(d), 2523(f)(6)(B), 3127, and 7520(a); the Technical and Miscellaneous Revenue Act of 1988, 102 Stat. 3324, sections 1002(a)(23)(B), 1005(c)(11), 1006(d)(15), 1006(j)(1)(C), 1006(t)(18)(B), 1012(n)(3), 1014(c)(1), 1014(c)(2), 2004(j)(1), 2004(m)(5), 5012(e)(4), 6181(c)(2), and 6277; and under the Tax Reform Act of 1986, 100 Stat. 2746, section 905(a).

Sections 301.9100-9T, 301.9100-10T and 301.9100-11T also issued under 26 U.S.C. 1103 (g) and (h) and 6158(a).

Sections 301.9100-13T, 301.9100-14T and 301.9100-15T also issued under 26 U.S.C. 108(d)(8) and 1017(b)(3)(E).

Section 301.9100-16T also issued under 26 U.S.C. 463(d).

Section 301.9100-22T is also issued under section 1101(g)(4) of Public Law 114-74.

Source:32 FR 15241, Nov. 3, 1967, unless otherwise noted. Editorial Note:In the text of this part, integral section references are to sections of the Internal Revenue Code of 1954; decimal section references are to the Code of Federal Regulations.

References in the text to the “Code” are references to sections of the Internal Revenue Code of 1954.

26:20.0.1.1.2.1SUBPART 0
Information and Returns
26:20.0.1.1.2.1.53SUBJGRP 53
   Returns and Records
26:20.0.1.1.2.1.54SUBJGRP 54
   records, statements, and special returns
26:20.0.1.1.2.1.54.1SECTION 301.269B-1
   301.269B-1 Stapled foreign corporations.
26:20.0.1.1.2.1.54.2SECTION 301.1474-1
   301.1474-1 Required use of magnetic media for financial institutions filing Form 1042-S or Form 8966.
26:20.0.1.1.2.1.54.3SECTION 301.6001-1
   301.6001-1 Notice or regulations requiring records, statements, and special returns.
26:20.0.1.1.2.1.54.4SECTION 301.6011-1
   301.6011-1 General requirement of return, statement or list.
26:20.0.1.1.2.1.54.5SECTION 301.6011-2
   301.6011-2 Required use of magnetic media.
26:20.0.1.1.2.1.54.6SECTION 301.6011-3
   301.6011-3 Required use of magnetic media for partnership returns.
26:20.0.1.1.2.1.54.7SECTION 301.6011-5
   301.6011-5 Required use of magnetic media for corporate income tax returns.
26:20.0.1.1.2.1.54.8SECTION 301.6011-6
   301.6011-6 Statement of series and series organizations [Reserved]
26:20.0.1.1.2.1.54.9SECTION 301.6011-7
   301.6011-7 Specified tax return preparers required to file individual income tax returns using magnetic media.
26:20.0.1.1.2.1.54.10SECTION 301.6011(g)-1
   301.6011(g)-1 Disclosure by taxable party to the tax-exempt entity.
26:20.0.1.1.2.1.54.11SECTION 301.6012-1
   301.6012-1 Persons required to make returns of income.
26:20.0.1.1.2.1.54.12SECTION 301.6013-1
   301.6013-1 Joint returns of income tax by husband and wife.
26:20.0.1.1.2.1.54.13SECTION 301.6014-1
   301.6014-1 Income tax return - tax not computed by taxpayer.
26:20.0.1.1.2.1.54.14SECTION 301.6015-1
   301.6015-1 Declaration of estimated income tax by individuals.
26:20.0.1.1.2.1.54.15SECTION 301.6016-1
   301.6016-1 Declarations of estimated income tax by corporations.
26:20.0.1.1.2.1.54.16SECTION 301.6017-1
   301.6017-1 Self-employment tax returns.
26:20.0.1.1.2.1.54.17SECTION 301.6018-1
   301.6018-1 Estate tax returns.
26:20.0.1.1.2.1.54.18SECTION 301.6019-1
   301.6019-1 Gift tax returns.
26:20.0.1.1.2.1.54.19SECTION 301.6020-1
   301.6020-1 Returns prepared or executed by the Commissioner or other Internal Revenue Officers.
26:20.0.1.1.2.1.54.20SECTION 301.6021-1
   301.6021-1 Listing by district directors of taxable objects owned by nonresidents of internal revenue districts.
26:20.0.1.1.2.1.54.21SECTION 301.6031(a)-1
   301.6031(a)-1 Return of partnership income.
26:20.0.1.1.2.1.54.22SECTION 301.6032-1
   301.6032-1 Returns of banks with respect to common trust funds.
26:20.0.1.1.2.1.54.23SECTION 301.6033-1
   301.6033-1 Returns by exempt organizations.
26:20.0.1.1.2.1.54.24SECTION 301.6033-4
   301.6033-4 Required use of magnetic media for returns by organizations required to file returns under section 6033.
26:20.0.1.1.2.1.54.25SECTION 301.6033-5
   301.6033-5 Disclosure by tax-exempt entities that are parties to certain reportable transactions.
26:20.0.1.1.2.1.54.26SECTION 301.6034-1
   301.6034-1 Returns by trusts described in section 4947(a)(2) or claiming charitable or other deductions under section 642(c).
26:20.0.1.1.2.1.54.27SECTION 301.6036-1
   301.6036-1 Notice required of executor or of receiver or other like fiduciary.
26:20.0.1.1.2.1.54.28SECTION 301.6037-1
   301.6037-1 Return of electing small business corporation.
26:20.0.1.1.2.1.54.29SECTION 301.6037-2
   301.6037-2 Required use of magnetic media for returns of electing small business corporation.
26:20.0.1.1.2.1.54.30SECTION 301.6038-1
   301.6038-1 Information returns required of U.S. persons with respect to certain foreign corporations.
26:20.0.1.1.2.1.54.31SECTION 301.6039-1
   301.6039-1 Information returns and statements required in connection with certain options.
26:20.0.1.1.2.1.54.32SECTION 301.6039E-1
   301.6039E-1 Information reporting by passport applicants.
26:20.0.1.1.2.1.54.33SECTION 301.6041-1
   301.6041-1 Returns of information regarding certain payments.
26:20.0.1.1.2.1.54.34SECTION 301.6042-1
   301.6042-1 Returns of information regarding payments of dividends and corporate earnings and profits.
26:20.0.1.1.2.1.54.35SECTION 301.6043-1
   301.6043-1 Returns regarding liquidation, dissolution, termination, or contraction.
26:20.0.1.1.2.1.54.36SECTION 301.6044-1
   301.6044-1 Returns of information regarding payments of patronage dividends.
26:20.0.1.1.2.1.54.37SECTION 301.6046-1
   301.6046-1 Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock.
26:20.0.1.1.2.1.54.38SECTION 301.6047-1
   301.6047-1 Information relating to certain trusts and annuity and bond purchase plans.
26:20.0.1.1.2.1.54.39SECTION 301.6049-1
   301.6049-1 Returns regarding payments of interest.
26:20.0.1.1.2.1.54.40SECTION 301.6050A-1
   301.6050A-1 Information returns regarding services performed by certain crewmen on fishing boats.
26:20.0.1.1.2.1.54.41SECTION 301.6050M-1
   301.6050M-1 Information returns relating to persons receiving contracts from certain Federal executive agencies.
26:20.0.1.1.2.1.54.42SECTION 301.6051-1
   301.6051-1 Receipts for employees.
26:20.0.1.1.2.1.54.43SECTION 301.6052-1
   301.6052-1 Information returns and statements regarding payment of wages in the form of group-term life insurance.
26:20.0.1.1.2.1.54.44SECTION 301.6056-1
   301.6056-1 Rules relating to reporting by applicable large employers on health insurance coverage offered under employer-sponsored plans.
26:20.0.1.1.2.1.54.45SECTION 301.6056-2
   301.6056-2 Electronic furnishing of statements.
26:20.0.1.1.2.1.54.46SECTION 301.6057-1
   301.6057-1 Employee retirement benefit plans; identification of participant with deferred vested retirement benefit.
26:20.0.1.1.2.1.54.47SECTION 301.6057-2
   301.6057-2 Employee retirement benefit plans; notification of change in plan status.
26:20.0.1.1.2.1.54.48SECTION 301.6057-3
   301.6057-3 Required use of magnetic media for filing requirements relating to deferred vested retirement benefit.
26:20.0.1.1.2.1.54.49SECTION 301.6058-1
   301.6058-1 Information required in connection with certain plans of deferred compensation.
26:20.0.1.1.2.1.54.50SECTION 301.6058-2
   301.6058-2 Required use of magnetic media for filing requirements relating to information required in connection with certain plans of deferred compensation.
26:20.0.1.1.2.1.54.51SECTION 301.6059-1
   301.6059-1 Periodic report of actuary.
26:20.0.1.1.2.1.54.52SECTION 301.6059-2
   301.6059-2 Required use of magnetic media for filing requirements relating to periodic report of actuary.
26:20.0.1.1.2.1.54.53SECTION 301.6061-1
   301.6061-1 Signing of returns and other documents.
26:20.0.1.1.2.1.54.54SECTION 301.6062-1
   301.6062-1 Signing of corporation returns.
26:20.0.1.1.2.1.54.55SECTION 301.6063-1
   301.6063-1 Signing of partnership returns.
26:20.0.1.1.2.1.54.56SECTION 301.6064-1
   301.6064-1 Signature presumed authentic.
26:20.0.1.1.2.1.54.57SECTION 301.6065-1
   301.6065-1 Verification of returns.
26:20.0.1.1.2.1.54.58SECTION 301.6071-1
   301.6071-1 Time for filing returns and other documents.
26:20.0.1.1.2.1.54.59SECTION 301.6072-1
   301.6072-1 Time for filing income tax returns.
26:20.0.1.1.2.1.54.60SECTION 301.6073-1
   301.6073-1 Time for filing declarations of estimated income tax by individuals.
26:20.0.1.1.2.1.54.61SECTION 301.6074-1
   301.6074-1 Time for filing declarations of estimated income tax by corporations.
26:20.0.1.1.2.1.54.62SECTION 301.6075-1
   301.6075-1 Time for filing estate and gift tax returns.
26:20.0.1.1.2.1.54.63SECTION 301.6081-1
   301.6081-1 Extension of time for filing returns.
26:20.0.1.1.2.1.54.64SECTION 301.6081-2
   301.6081-2 Automatic extension of time for filing an information return with respect to certain foreign trusts.
26:20.0.1.1.2.1.54.65SECTION 301.6091-1
   301.6091-1 Place for filing returns and other documents.
26:20.0.1.1.2.1.54.66SECTION 301.6096-1
   301.6096-1 Designation by individuals for taxable years beginning after December 31, 1972.
26:20.0.1.1.2.1.54.67SECTION 301.6101-1
   301.6101-1 Period covered by returns or other documents.
26:20.0.1.1.2.1.54.68SECTION 301.6102-1
   301.6102-1 Computations on returns or other documents.
26:20.0.1.1.2.1.54.69SECTION 301.6103(a)-1
   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.
26:20.0.1.1.2.1.54.70SECTION 301.6103(a)-2
   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.
26:20.0.1.1.2.1.54.71SECTION 301.6103(c)-1
   301.6103(c)-1 Disclosure of returns and return information to designee of taxpayer.
26:20.0.1.1.2.1.54.72SECTION 301.6103(h)(2)-1
   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.
26:20.0.1.1.2.1.54.73SECTION 301.6103(h)(4)-1
   301.6103(h)(4)-1 Disclosure of returns and return information in whistleblower administrative proceedings.
26:20.0.1.1.2.1.54.74SECTION 301.6103(i)-1
   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.
26:20.0.1.1.2.1.54.75SECTION 301.6103(j)(1)-1
   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.
26:20.0.1.1.2.1.54.76SECTION 301.6103(j)(5)-1
   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.
26:20.0.1.1.2.1.54.77SECTION 301.6103(k)(6)-1
   301.6103(k)(6)-1 Disclosure of return information by certain officers and employees for investigative purposes.
26:20.0.1.1.2.1.54.78SECTION 301.6103(k)(9)-1
   301.6103(k)(9)-1 Disclosure of returns and return information relating to payment of tax by credit card and debit card.
26:20.0.1.1.2.1.54.79SECTION 301.6103(l)-1
   301.6103(l)-1 Disclosure of returns and return information for purposes other than tax administration.
26:20.0.1.1.2.1.54.80SECTION 301.6103(l)(2)-1
   301.6103(l)(2)-1 Disclosure of returns and return information to Pension Benefit Guaranty Corporation for purposes of research and studies.
26:20.0.1.1.2.1.54.81SECTION 301.6103(l)(2)-2
   301.6103(l)(2)-2 Disclosure of returns and return information to Department of Labor for purposes of research and studies.
26:20.0.1.1.2.1.54.82SECTION 301.6103(l)(2)-3
   301.6103(l)(2)-3 Disclosure to Department of Labor and Pension Benefit Guaranty Corporation of certain returns and return information.
26:20.0.1.1.2.1.54.83SECTION 301.6103(l)(14)-1
   301.6103(l)(14)-1 Disclosure of return information to United States Customs Service.
26:20.0.1.1.2.1.54.84SECTION 301.6103(l)(21)-1
   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.
26:20.0.1.1.2.1.54.85SECTION 301.6103(m)-1
   301.6103(m)-1 Disclosure of taxpayer identity information.
26:20.0.1.1.2.1.54.86SECTION 301.6103(n)-1
   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.
26:20.0.1.1.2.1.54.87SECTION 301.6103(n)-2
   301.6103(n)-2 Disclosure of return information in connection with written contracts among the IRS, whistleblowers, and legal representatives of whistleblowers.
26:20.0.1.1.2.1.54.88SECTION 301.6103(p)(2)(B)-1
   301.6103(p)(2)(B)-1 Disclosure of returns and return information by other agencies.
26:20.0.1.1.2.1.54.89SECTION 301.6103(p)(4)-1
   301.6103(p)(4)-1 Procedures relating to safeguards for returns or return information.
26:20.0.1.1.2.1.54.90SECTION 301.6103(p)(7)-1
   301.6103(p)(7)-1 Procedures for administrative review of a determination that an authorized recipient has failed to safeguard returns or return information.
26:20.0.1.1.2.1.54.91SECTION 301.6104(a)-1
   301.6104(a)-1 Public inspection of material relating to tax-exempt organizations.
26:20.0.1.1.2.1.54.92SECTION 301.6104(a)-2
   301.6104(a)-2 Public inspection of material relating to pension and other plans.
26:20.0.1.1.2.1.54.93SECTION 301.6104(a)-3
   301.6104(a)-3 Public inspection of Internal Revenue Service letters and documents relating to pension and other plans.
26:20.0.1.1.2.1.54.94SECTION 301.6104(a)-4
   301.6104(a)-4 Requirement for 26 or more plan participants.
26:20.0.1.1.2.1.54.95SECTION 301.6104(a)-5
   301.6104(a)-5 Withholding of certain information from public inspection.
26:20.0.1.1.2.1.54.96SECTION 301.6104(a)-6
   301.6104(a)-6 Procedural rules for inspection.
26:20.0.1.1.2.1.54.97SECTION 301.6104(b)-1
   301.6104(b)-1 Publicity of information on certain information returns.
26:20.0.1.1.2.1.54.98SECTION 301.6104(c)-1
   301.6104(c)-1 Disclosure of certain information to State officers.
26:20.0.1.1.2.1.54.99SECTION 301.6104(d)-0
   301.6104(d)-0 Table of contents.
26:20.0.1.1.2.1.54.100SECTION 301.6104(d)-1
   301.6104(d)-1 Public inspection and distribution of applications for tax exemption and annual information returns of tax-exempt organizations.
26:20.0.1.1.2.1.54.101SECTION 301.6104(d)-2
   301.6104(d)-2 Making applications and returns widely available.
26:20.0.1.1.2.1.54.102SECTION 301.6104(d)-3
   301.6104(d)-3 Tax-exempt organization subject to harassment campaign.
26:20.0.1.1.2.1.54.103SECTION 301.6105-1
   301.6105-1 Compilation of relief from excess profits tax cases.
26:20.0.1.1.2.1.54.104SECTION 301.6106-1
   301.6106-1 Publicity of unemployment tax returns.
26:20.0.1.1.2.1.54.105SECTION 301.6108-1
   301.6108-1 Publication of statistics of income.
26:20.0.1.1.2.1.54.106SECTION 301.6109-1
   301.6109-1 Identifying numbers.
26:20.0.1.1.2.1.54.107SECTION 301.6109-2
   301.6109-2 Authority of the Secretary of Agriculture to collect employer identification numbers for purposes of the Food Stamp Act of 1977.
26:20.0.1.1.2.1.54.108SECTION 301.6109-3
   301.6109-3 IRS adoption taxpayer identification numbers.
26:20.0.1.1.2.1.54.109SECTION 301.6109-4
   301.6109-4 IRS truncated taxpayer identification numbers.
26:20.0.1.1.2.1.54.110SECTION 301.6110-1
   301.6110-1 Public inspection of written determinations and background file documents.
26:20.0.1.1.2.1.54.111SECTION 301.6110-2
   301.6110-2 Meaning of terms.
26:20.0.1.1.2.1.54.112SECTION 301.6110-3
   301.6110-3 Deletion of certain information in written determinations open to public inspection.
26:20.0.1.1.2.1.54.113SECTION 301.6110-4
   301.6110-4 Communications from third parties.
26:20.0.1.1.2.1.54.114SECTION 301.6110-5
   301.6110-5 Notice and time requirements; actions to restrain disclosure; actions to obtain additional disclosure.
26:20.0.1.1.2.1.54.115SECTION 301.6110-6
   301.6110-6 Written determinations issued in response to requests submitted before November 1, 1976.
26:20.0.1.1.2.1.54.116SECTION 301.6110-7
   301.6110-7 Miscellaneous provisions.
26:20.0.1.1.2.1.54.117SECTION 301.6111-1T
   301.6111-1T Questions and answers relating to tax shelter registration.
26:20.0.1.1.2.1.54.118SECTION 301.6111-2
   301.6111-2 Confidential corporate tax shelters.
26:20.0.1.1.2.1.54.119SECTION 301.6111-3
   301.6111-3 Disclosure of reportable transactions.
26:20.0.1.1.2.1.54.120SECTION 301.6112-1
   301.6112-1 Material advisors of reportable transactions must keep lists of advisees, etc.
26:20.0.1.1.2.1.54.121SECTION 301.6114-1
   301.6114-1 Treaty-based return positions.
26:20.0.1.1.2.2SUBPART 0
Time and Place for Paying Tax
26:20.0.1.1.2.2.55SUBJGRP 55
   Place and Due Date for Payment of Tax
26:20.0.1.1.2.2.55.1SECTION 301.6151-1
   301.6151-1 Time and place for paying tax shown on returns.
26:20.0.1.1.2.2.55.2SECTION 301.6153-1
   301.6153-1 Installment payments of estimated income tax by individuals.
26:20.0.1.1.2.2.55.3SECTION 301.6155-1
   301.6155-1 Payment on notice and demand.
26:20.0.1.1.2.2.55.4SECTION 301.6159-0
   301.6159-0 Table of contents.
26:20.0.1.1.2.2.55.5SECTION 301.6159-1
   301.6159-1 Agreements for payment of tax liabilities in installments.
26:20.0.1.1.2.2.55.6SECTION 301.6161-1
   301.6161-1 Extension of time for paying tax.
26:20.0.1.1.2.2.55.7SECTION 301.6162-1
   301.6162-1 Extension of time for payment of tax on gain attributable to liquidation of personal holding companies.
26:20.0.1.1.2.2.55.8SECTION 301.6163-1
   301.6163-1 Extension of time for payment of estate tax on value of reversionary or remainder interest in property.
26:20.0.1.1.2.2.55.9SECTION 301.6164-1
   301.6164-1 Extension of time for payment of taxes by corporations expecting carrybacks.
26:20.0.1.1.2.2.55.10SECTION 301.6165-1
   301.6165-1 Bonds where time to pay the tax or deficiency has been extended.
26:20.0.1.1.2.2.55.11SECTION 301.6166-1
   301.6166-1 Extension of time for payment of estate tax where estate consists largely of interest in closely held business.
26:20.0.1.1.2.3SUBPART 0
Assessment
26:20.0.1.1.2.3.56SUBJGRP 56
   In General
26:20.0.1.1.2.3.56.1SECTION 301.6201-1
   301.6201-1 Assessment authority.
26:20.0.1.1.2.3.56.2SECTION 301.6203-1
   301.6203-1 Method of assessment.
26:20.0.1.1.2.3.56.3SECTION 301.6204-1
   301.6204-1 Supplemental assessments.
26:20.0.1.1.2.3.56.4SECTION 301.6205-1
   301.6205-1 Special rules applicable to certain employment taxes.
26:20.0.1.1.2.3.56.5SECTION 301.6211-1
   301.6211-1 Deficiency defined.
26:20.0.1.1.2.3.56.6SECTION 301.6212-1
   301.6212-1 Notice of deficiency.
26:20.0.1.1.2.3.56.7SECTION 301.6212-2
   301.6212-2 Definition of last known address.
26:20.0.1.1.2.3.56.8SECTION 301.6213-1
   301.6213-1 Restrictions applicable to deficiencies; petition to Tax Court.
26:20.0.1.1.2.3.56.9SECTION 301.6215-1
   301.6215-1 Assessment of deficiency found by Tax Court.
26:20.0.1.1.2.3.56.10SECTION 301.6221-1
   301.6221-1 Tax treatment determined at partnership level.
26:20.0.1.1.2.3.56.11SECTION 301.6221(a)-1
   301.6221(a)-1 Determination at partnership level.
26:20.0.1.1.2.3.56.12SECTION 301.6221(b)-1
   301.6221(b)-1 Election out for certain partnerships with 100 or fewer partners.
26:20.0.1.1.2.3.56.13SECTION 301.6222-1
   301.6222-1 Partner's return must be consistent with partnership return.
26:20.0.1.1.2.3.56.14SECTION 301.6222(a)-1
   301.6222(a)-1 Consistent treatment of partnership items.
26:20.0.1.1.2.3.56.15SECTION 301.6222(a)-2
   301.6222(a)-2 Application of consistent reporting and notification rules to indirect partners.
26:20.0.1.1.2.3.56.16SECTION 301.6222(b)-1
   301.6222(b)-1 Notification to the Internal Revenue Service when partnership items are treated inconsistently.
26:20.0.1.1.2.3.56.17SECTION 301.6222(b)-2
   301.6222(b)-2 Effect of notification of inconsistent treatment.
26:20.0.1.1.2.3.56.18SECTION 301.6222(b)-3
   301.6222(b)-3 Partner receiving incorrect schedule.
26:20.0.1.1.2.3.56.19SECTION 301.6223-1
   301.6223-1 Partnership representative.
26:20.0.1.1.2.3.56.20SECTION 301.6223-2
   301.6223-2 Binding effect of actions of the partnership and partnership representative.
26:20.0.1.1.2.3.56.21SECTION 301.6223(a)-1
   301.6223(a)-1 Notice sent to tax matters partner.
26:20.0.1.1.2.3.56.22SECTION 301.6223(a)-2
   301.6223(a)-2 Withdrawal of notice of the beginning of an administrative proceeding.
26:20.0.1.1.2.3.56.23SECTION 301.6223(b)-1
   301.6223(b)-1 Notice group.
26:20.0.1.1.2.3.56.24SECTION 301.6223(c)-1
   301.6223(c)-1 Additional information regarding partners furnished to the Internal Revenue Service.
26:20.0.1.1.2.3.56.25SECTION 301.6223(e)-1
   301.6223(e)-1 Effect of Internal Revenue Service's failure to provide notice.
26:20.0.1.1.2.3.56.26SECTION 301.6223(e)-2
   301.6223(e)-2 Elections if Internal Revenue Service fails to provide timely notice.
26:20.0.1.1.2.3.56.27SECTION 301.6223(f)-1
   301.6223(f)-1 Duplicate copy of final partnership administrative adjustment.
26:20.0.1.1.2.3.56.28SECTION 301.6223(g)-1
   301.6223(g)-1 Responsibilities of the tax matters partner.
26:20.0.1.1.2.3.56.29SECTION 301.6223(h)-1
   301.6223(h)-1 Responsibilities of pass-thru partner.
26:20.0.1.1.2.3.56.30SECTION 301.6224(a)-1
   301.6224(a)-1 Participation in administrative proceedings.
26:20.0.1.1.2.3.56.31SECTION 301.6224(b)-1
   301.6224(b)-1 Partner may waive rights.
26:20.0.1.1.2.3.56.32SECTION 301.6224(c)-1
   301.6224(c)-1 Tax matters partner may bind nonnotice partners.
26:20.0.1.1.2.3.56.33SECTION 301.6224(c)-2
   301.6224(c)-2 Pass-thru partner binds indirect partners.
26:20.0.1.1.2.3.56.34SECTION 301.6224(c)-3
   301.6224(c)-3 Consistent settlements.
26:20.0.1.1.2.3.56.35SECTION 301.6225-1
   301.6225-1 Partnership adjustment by the Internal Revenue Service.
26:20.0.1.1.2.3.56.36SECTION 301.6225-2
   301.6225-2 Modification of imputed underpayment.
26:20.0.1.1.2.3.56.37SECTION 301.6225-3
   301.6225-3 Treatment of partnership adjustments that do not result in an imputed underpayment.
26:20.0.1.1.2.3.56.38SECTION 301.6226-1
   301.6226-1 Election for an alternative to the payment of the imputed underpayment.
26:20.0.1.1.2.3.56.39SECTION 301.6226-2
   301.6226-2 Statements furnished to partners and filed with the IRS.
26:20.0.1.1.2.3.56.40SECTION 301.6226-3
   301.6226-3 Adjustments taken into account by partners.
26:20.0.1.1.2.3.56.41SECTION 301.6226(a)-1
   301.6226(a)-1 Principal place of business of partnership.
26:20.0.1.1.2.3.56.42SECTION 301.6226(b)-1
   301.6226(b)-1 5-percent group.
26:20.0.1.1.2.3.56.43SECTION 301.6226(e)-1
   301.6226(e)-1 Jurisdictional requirement for bringing an action in District Court or United States Court of Federal Claims.
26:20.0.1.1.2.3.56.44SECTION 301.6226(f)-1
   301.6226(f)-1 Scope of judicial review.
26:20.0.1.1.2.3.56.45SECTION 301.6227-1
   301.6227-1 Administrative adjustment request by partnership.
26:20.0.1.1.2.3.56.46SECTION 301.6227-2
   301.6227-2 Determining and accounting for adjustments requested in an administrative adjustment request by the partnership.
26:20.0.1.1.2.3.56.47SECTION 301.6227-3
   301.6227-3 Adjustments requested in an administrative adjustment request taken into account by reviewed year partners.
26:20.0.1.1.2.3.56.48SECTION 301.6227(c)-1
   301.6227(c)-1 Administrative adjustment request by the tax matters partner on behalf of the partnership.
26:20.0.1.1.2.3.56.49SECTION 301.6227(d)-1
   301.6227(d)-1 Administrative adjustment request filed on behalf of a partner.
26:20.0.1.1.2.3.56.50SECTION 301.6229(b)-1
   301.6229(b)-1 Extension by agreement.
26:20.0.1.1.2.3.56.51SECTION 301.6229(b)-2
   301.6229(b)-2 Special rule with respect to debtors in title 11 cases.
26:20.0.1.1.2.3.56.52SECTION 301.6229(c)(2)-1
   301.6229(c)(2)-1 Substantial omission of income.
26:20.0.1.1.2.3.56.53SECTION 301.6229(e)-1
   301.6229(e)-1 Information with respect to unidentified partner.
26:20.0.1.1.2.3.56.54SECTION 301.6229(f)-1
   301.6229(f)-1 Special rule for partial settlement agreements.
26:20.0.1.1.2.3.56.55SECTION 301.6230(b)-1
   301.6230(b)-1 Request that correction not be made.
26:20.0.1.1.2.3.56.56SECTION 301.6230(c)-1
   301.6230(c)-1 Claim arising out of erroneous computation, etc.
26:20.0.1.1.2.3.56.57SECTION 301.6230(e)-1
   301.6230(e)-1 Tax matters partner required to furnish names.
26:20.0.1.1.2.3.56.58SECTION 301.6231-1
   301.6231-1 Notice of proceedings and adjustments.
26:20.0.1.1.2.3.56.59SECTION 301.6231(a)(1)-1
   301.6231(a)(1)-1 Exception for small partnerships.
26:20.0.1.1.2.3.56.60SECTION 301.6231(a)(2)-1
   301.6231(a)(2)-1 Persons whose tax liability is determined indirectly by partnership items.
26:20.0.1.1.2.3.56.61SECTION 301.6231(a)(3)-1
   301.6231(a)(3)-1 Partnership items.
26:20.0.1.1.2.3.56.62SECTION 301.6231(a)(5)-1
   301.6231(a)(5)-1 Definition of affected item.
26:20.0.1.1.2.3.56.63SECTION 301.6231(a)(6)-1
   301.6231(a)(6)-1 Computational adjustments.
26:20.0.1.1.2.3.56.64SECTION 301.6231(a)(7)-1
   301.6231(a)(7)-1 Designation or selection of tax matters partner.
26:20.0.1.1.2.3.56.65SECTION 301.6231(a)(7)-2
   301.6231(a)(7)-2 Designation or selection of tax matters partner for a limited liability company (LLC).
26:20.0.1.1.2.3.56.66SECTION 301.6231(a)(12)-1
   301.6231(a)(12)-1 Special rules relating to spouses.
26:20.0.1.1.2.3.56.67SECTION 301.6231(c)-1
   301.6231(c)-1 Special rules for certain applications for tentative carryback and refund adjustments based on partnership losses, deductions, or credits.
26:20.0.1.1.2.3.56.68SECTION 301.6231(c)-2
   301.6231(c)-2 Special rules for certain refund claims based on losses, deductions, or credits from abusive tax shelter partnerships.
26:20.0.1.1.2.3.56.69SECTION 301.6231(c)-3
   301.6231(c)-3 Limitation on applicability of §§ 301.6231(c)-4 through 301.6231(c)-8.
26:20.0.1.1.2.3.56.70SECTION 301.6231(c)-4
   301.6231(c)-4 Termination and jeopardy assessment.
26:20.0.1.1.2.3.56.71SECTION 301.6231(c)-5
   301.6231(c)-5 Criminal investigations.
26:20.0.1.1.2.3.56.72SECTION 301.6231(c)-6
   301.6231(c)-6 Indirect method of proof of income.
26:20.0.1.1.2.3.56.73SECTION 301.6231(c)-7
   301.6231(c)-7 Bankruptcy and receivership.
26:20.0.1.1.2.3.56.74SECTION 301.6231(c)-8
   301.6231(c)-8 Prompt assessment.
26:20.0.1.1.2.3.56.75SECTION 301.6231(d)-1
   301.6231(d)-1 Time for determining profits interest of partners for purposes of sections 6223(b) and 6231(a)(11).
26:20.0.1.1.2.3.56.76SECTION 301.6231(e)-1
   301.6231(e)-1 Effect of a determination with respect to a nonpartnership item on the determination of a partnership item.
26:20.0.1.1.2.3.56.77SECTION 301.6231(e)-2
   301.6231(e)-2 Judicial decision not a bar to certain adjustments.
26:20.0.1.1.2.3.56.78SECTION 301.6231(f)-1
   301.6231(f)-1 Disallowance of losses and credits in certain cases.
26:20.0.1.1.2.3.56.79SECTION 301.6232-1
   301.6232-1 Assessment, collection, and payment of imputed underpayment.
26:20.0.1.1.2.3.56.80SECTION 301.6233-1
   301.6233-1 Extension to entities filing partnership returns.
26:20.0.1.1.2.3.56.81SECTION 301.6233(a)-1
   301.6233(a)-1 Interest and penalties determined from reviewed year.
26:20.0.1.1.2.3.56.82SECTION 301.6233(b)-1
   301.6233(b)-1 Interest and penalties with respect to the adjustment year return.
26:20.0.1.1.2.3.56.83SECTION 301.6234-1
   301.6234-1 Judicial review of partnership adjustment.
26:20.0.1.1.2.3.56.84SECTION 301.6235-1
   301.6235-1 Period of limitations on making adjustments.
26:20.0.1.1.2.3.56.85SECTION 301.6241-1
   301.6241-1 Definitions.
26:20.0.1.1.2.3.56.86SECTION 301.6241-2
   301.6241-2 Bankruptcy of the partnership.
26:20.0.1.1.2.3.56.87SECTION 301.6241-3
   301.6241-3 Treatment where a partnership ceases to exist.
26:20.0.1.1.2.3.56.88SECTION 301.6241-4
   301.6241-4 Payments nondeductible.
26:20.0.1.1.2.3.56.89SECTION 301.6241-5
   301.6241-5 Extension to entities filing partnership returns.
26:20.0.1.1.2.3.56.90SECTION 301.6241-6
   301.6241-6 Coordination with other chapters of the Internal Revenue Code.
26:20.0.1.1.2.4SUBPART 0
Collection
26:20.0.1.1.2.4.57SUBJGRP 57
   General Provisions
26:20.0.1.1.2.4.57.1SECTION 301.6301-1
   301.6301-1 Collection authority.
26:20.0.1.1.2.4.57.2SECTION 301.6302-1
   301.6302-1 Manner or time of collection of taxes.
26:20.0.1.1.2.4.57.3SECTION 301.6303-1
   301.6303-1 Notice and demand for tax.
26:20.0.1.1.2.4.57.4SECTION 301.6305-1
   301.6305-1 Assessment and collection of certain liability.
26:20.0.1.1.2.4.57.5SECTION 301.6311-1
   301.6311-1 Payment by check or money order.
26:20.0.1.1.2.4.57.6SECTION 301.6311-2
   301.6311-2 Payment by credit card and debit card.
26:20.0.1.1.2.4.57.7SECTION 301.6312-1
   301.6312-1 Treasury certificates of indebtedness, Treasury notes, and Treasury bills acceptable in payment of internal revenue taxes or stamps.
26:20.0.1.1.2.4.57.8SECTION 301.6312-2
   301.6312-2 Certain Treasury savings notes acceptable in payment of certain internal revenue taxes.
26:20.0.1.1.2.4.57.9SECTION 301.6313-1
   301.6313-1 Fractional parts of a cent.
26:20.0.1.1.2.4.57.10SECTION 301.6314-1
   301.6314-1 Receipt for taxes.
26:20.0.1.1.2.4.57.11SECTION 301.6315-1
   301.6315-1 Payments of estimated income tax.
26:20.0.1.1.2.4.57.12SECTION 301.6316-1
   301.6316-1 Payment of income tax in foreign currency.
26:20.0.1.1.2.4.57.13SECTION 301.6316-2
   301.6316-2 Definitions.
26:20.0.1.1.2.4.57.14SECTION 301.6316-3
   301.6316-3 Allocation of tax attributable to foreign currency.
26:20.0.1.1.2.4.57.15SECTION 301.6316-4
   301.6316-4 Return requirements.
26:20.0.1.1.2.4.57.16SECTION 301.6316-5
   301.6316-5 Manner of paying tax by foreign currency.
26:20.0.1.1.2.4.57.17SECTION 301.6316-6
   301.6316-6 Declarations of estimated tax.
26:20.0.1.1.2.4.57.18SECTION 301.6316-7
   301.6316-7 Payment of Federal Insurance Contributions Act taxes in foreign currency.
26:20.0.1.1.2.4.57.19SECTION 301.6316-8
   301.6316-8 Refunds and credits in foreign currency.
26:20.0.1.1.2.4.57.20SECTION 301.6316-9
   301.6316-9 Interest, additions to tax, etc.
26:20.0.1.1.2.4.57.21SECTION 301.6320-1
   301.6320-1 Notice and opportunity for hearing upon filing of notice of Federal tax lien.
26:20.0.1.1.2.4.57.22SECTION 301.6321-1
   301.6321-1 Lien for taxes.
26:20.0.1.1.2.4.57.23SECTION 301.6323(a)-1
   301.6323(a)-1 Purchasers, holders of security interests, mechanic's lienors, and judgment lien creditors.
26:20.0.1.1.2.4.57.24SECTION 301.6323(b)-1
   301.6323(b)-1 Protection for certain interests even though notice filed.
26:20.0.1.1.2.4.57.25SECTION 301.6323(c)-1
   301.6323(c)-1 Protection for commercial transactions financing agreements.
26:20.0.1.1.2.4.57.26SECTION 301.6323(c)-2
   301.6323(c)-2 Protection for real property construction or improvement financing agreements.
26:20.0.1.1.2.4.57.27SECTION 301.6323(c)-3
   301.6323(c)-3 Protection for obligatory disbursement agreements.
26:20.0.1.1.2.4.57.28SECTION 301.6323(d)-1
   301.6323(d)-1 45-day period for making disbursements.
26:20.0.1.1.2.4.57.29SECTION 301.6323(e)-1
   301.6323(e)-1 Priority of interest and expenses.
26:20.0.1.1.2.4.57.30SECTION 301.6323(f)-1
   301.6323(f)-1 Place for filing notice; form.
26:20.0.1.1.2.4.57.31SECTION 301.6323(g)-1
   301.6323(g)-1 Refiling of notice of tax lien.
26:20.0.1.1.2.4.57.32SECTION 301.6323(h)-0
   301.6323(h)-0 Scope of definitions.
26:20.0.1.1.2.4.57.33SECTION 301.6323(h)-1
   301.6323(h)-1 Definitions.
26:20.0.1.1.2.4.57.34SECTION 301.6323(i)-1
   301.6323(i)-1 Special rules.
26:20.0.1.1.2.4.57.35SECTION 301.6323(j)-1
   301.6323(j)-1 Withdrawal of notice of federal tax lien in certain circumstances.
26:20.0.1.1.2.4.57.36SECTION 301.6324-1
   301.6324-1 Special liens for estate and gift taxes; personal liability of transferees and others.
26:20.0.1.1.2.4.57.37SECTION 301.6324A-1
   301.6324A-1 Election of and agreement to special lien for estate tax deferred under section 6166 or 6166A.
26:20.0.1.1.2.4.57.38SECTION 301.6325-1
   301.6325-1 Release of lien or discharge of property.
26:20.0.1.1.2.4.57.39SECTION 301.6326-1
   301.6326-1 Administrative appeal of the erroneous filing of notice of federal tax lien.
26:20.0.1.1.2.5SUBPART 0
Seizure of Property for Collection of Taxes
26:20.0.1.1.2.5.58.1SECTION 301.6330-1
   301.6330-1 Notice and opportunity for hearing prior to levy.
26:20.0.1.1.2.5.58.2SECTION 301.6331-1
   301.6331-1 Levy and distraint.
26:20.0.1.1.2.5.58.3SECTION 301.6331-2
   301.6331-2 Procedures and restrictions on levies.
26:20.0.1.1.2.5.58.4SECTION 301.6331-3
   301.6331-3 Restrictions on levy while offers to compromise are pending.
26:20.0.1.1.2.5.58.5SECTION 301.6331-4
   301.6331-4 Restrictions on levy while installment agreements are pending or in effect.
26:20.0.1.1.2.5.58.6SECTION 301.6332-1
   301.6332-1 Surrender of property subject to levy.
26:20.0.1.1.2.5.58.7SECTION 301.6332-2
   301.6332-2 Surrender of property subject to levy in the case of life insurance and endowment contracts.
26:20.0.1.1.2.5.58.8SECTION 301.6332-3
   301.6332-3 The 21-day holding period applicable to property held by banks.
26:20.0.1.1.2.5.58.9SECTION 301.6333-1
   301.6333-1 Production of books.
26:20.0.1.1.2.5.58.10SECTION 301.6334-1
   301.6334-1 Property exempt from levy.
26:20.0.1.1.2.5.58.11SECTION 301.6334-2
   301.6334-2 Wages, salary, and other income.
26:20.0.1.1.2.5.58.12SECTION 301.6334-3
   301.6334-3 Determination of exempt amount.
26:20.0.1.1.2.5.58.13SECTION 301.6334-4
   301.6334-4 Verified statements.
26:20.0.1.1.2.5.58.14SECTION 301.6335-1
   301.6335-1 Sale of seized property.
26:20.0.1.1.2.5.58.15SECTION 301.6336-1
   301.6336-1 Sale of perishable goods.
26:20.0.1.1.2.5.58.16SECTION 301.6337-1
   301.6337-1 Redemption of property.
26:20.0.1.1.2.5.58.17SECTION 301.6338-1
   301.6338-1 Certificate of sale; deed of real property.
26:20.0.1.1.2.5.58.18SECTION 301.6339-1
   301.6339-1 Legal effect of certificate of sale of personal property and deed of real property.
26:20.0.1.1.2.5.58.19SECTION 301.6340-1
   301.6340-1 Records of sale.
26:20.0.1.1.2.5.58.20SECTION 301.6341-1
   301.6341-1 Expense of levy and sale.
26:20.0.1.1.2.5.58.21SECTION 301.6342-1
   301.6342-1 Application of proceeds of levy.
26:20.0.1.1.2.5.58.22SECTION 301.6343-1
   301.6343-1 Requirement to release levy and notice of release.
26:20.0.1.1.2.5.58.23SECTION 301.6343-2
   301.6343-2 Return of wrongfully levied upon property.
26:20.0.1.1.2.5.58.24SECTION 301.6343-3
   301.6343-3 Return of property in certain cases.
26:20.0.1.1.2.5.58.25SECTION 301.6361-1
   301.6361-1 Collection and administration of qualified taxes.
26:20.0.1.1.2.5.58.26SECTION 301.6361-2
   301.6361-2 Judicial and administrative proceedings; Federal representation of State interests.
26:20.0.1.1.2.5.58.27SECTION 301.6361-3
   301.6361-3 Transfers to States.
26:20.0.1.1.2.5.58.28SECTION 301.6361-4
   301.6361-4 Definitions.
26:20.0.1.1.2.5.58.29SECTION 301.6361-5
   301.6361-5 Effective date of section 6361.
26:20.0.1.1.2.5.58.30SECTION 301.6362-1
   301.6362-1 Types of qualified tax.
26:20.0.1.1.2.5.58.31SECTION 301.6362-2
   301.6362-2 Qualified resident tax based on taxable income.
26:20.0.1.1.2.5.58.32SECTION 301.6362-3
   301.6362-3 Qualified resident tax which is a percentage of Federal tax.
26:20.0.1.1.2.5.58.33SECTION 301.6362-4
   301.6362-4 Rules for adjustments relating to qualified resident taxes.
26:20.0.1.1.2.5.58.34SECTION 301.6362-5
   301.6362-5 Qualified nonresident tax.
26:20.0.1.1.2.5.58.35SECTION 301.6362-6
   301.6362-6 Requirements relating to residence.
26:20.0.1.1.2.5.58.36SECTION 301.6362-7
   301.6362-7 Additional requirements.
26:20.0.1.1.2.5.58.37SECTION 301.6363-1
   301.6363-1 State agreements.
26:20.0.1.1.2.5.58.38SECTION 301.6363-2
   301.6363-2 Withdrawal from State agreements.
26:20.0.1.1.2.5.58.39SECTION 301.6363-3
   301.6363-3 Transition years.
26:20.0.1.1.2.5.58.40SECTION 301.6363-4
   301.6363-4 Judicial review.
26:20.0.1.1.2.5.58.41SECTION 301.6365-1
   301.6365-1 Definitions.
26:20.0.1.1.2.5.58.42SECTION 301.6365-2
   301.6365-2 Commencement and cessation of applicability of subchapter E to individual taxpayers.
26:20.0.1.1.2.6SUBPART 0
Abatements, Credits, and Refunds
26:20.0.1.1.2.6.58SUBJGRP 58
   Procedure in General
26:20.0.1.1.2.6.58.1SECTION 301.6401-1
   301.6401-1 Amounts treated as overpayments.
26:20.0.1.1.2.6.58.2SECTION 301.6402-1
   301.6402-1 Authority to make credits or refunds.
26:20.0.1.1.2.6.58.3SECTION 301.6402-2
   301.6402-2 Claims for credit or refund.
26:20.0.1.1.2.6.58.4SECTION 301.6402-3
   301.6402-3 Special rules applicable to income tax.
26:20.0.1.1.2.6.58.5SECTION 301.6402-4
   301.6402-4 Payments in excess of amounts shown on return.
26:20.0.1.1.2.6.58.6SECTION 301.6402-5
   301.6402-5 Offset of past-due support against overpayment.
26:20.0.1.1.2.6.58.7SECTION 301.6402-6
   301.6402-6 Offset of past-due, legally enforceable debt against overpayment.
26:20.0.1.1.2.6.58.8SECTION 301.6402-7
   301.6402-7 Claims for refund and applications for tentative carryback adjustments involving consolidated groups that include insolvent financial institutions.
26:20.0.1.1.2.6.58.9SECTION 301.6403-1
   301.6403-1 Overpayment of installment.
26:20.0.1.1.2.6.58.10SECTION 301.6404-0
   301.6404-0 Table of contents.
26:20.0.1.1.2.6.58.11SECTION 301.6404-1
   301.6404-1 Abatements.
26:20.0.1.1.2.6.58.12SECTION 301.6404-2
   301.6404-2 Abatement of interest.
26:20.0.1.1.2.6.58.13SECTION 301.6404-3
   301.6404-3 Abatement of penalty or addition to tax attributable to erroneous written advice of the Internal Revenue Service.
26:20.0.1.1.2.6.58.14SECTION 301.6404-4
   301.6404-4 Suspension of interest and certain penalties when the Internal Revenue Service does not timely contact the taxpayer.
26:20.0.1.1.2.6.58.15SECTION 301.6405-1
   301.6405-1 Reports of refunds and credits.
26:20.0.1.1.2.6.58.16SECTION 301.6407-1
   301.6407-1 Date of allowance of refund or credit.
26:20.0.1.1.2.6.59SUBJGRP 59
   Rules of Special Application
26:20.0.1.1.2.6.59.17SECTION 301.6411-1
   301.6411-1 Tentative carryback adjustments.
26:20.0.1.1.2.6.59.18SECTION 301.6413-1
   301.6413-1 Special rules applicable to certain employment taxes.
26:20.0.1.1.2.6.59.19SECTION 301.6414-1
   301.6414-1 Income tax withheld.
26:20.0.1.1.2.6.59.20SECTION 301.6425-1
   301.6425-1 Adjustment of overpayment of estimated income tax by corporation.
26:20.0.1.1.2.7SUBPART 0
Limitations
26:20.0.1.1.2.7.60SUBJGRP 60
   Limitations on Assessment and Collection
26:20.0.1.1.2.7.60.1SECTION 301.6501(a)-1
   301.6501(a)-1 Period of limitations upon assessment and collection.
26:20.0.1.1.2.7.60.2SECTION 301.6501(b)-1
   301.6501(b)-1 Time return deemed filed for purposes of determining limitations.
26:20.0.1.1.2.7.60.3SECTION 301.6501(c)-1
   301.6501(c)-1 Exceptions to general period of limitations on assessment and collection.
26:20.0.1.1.2.7.60.4SECTION 301.6501(d)-1
   301.6501(d)-1 Request for prompt assessment.
26:20.0.1.1.2.7.60.5SECTION 301.6501(e)-1
   301.6501(e)-1 Omission from return.
26:20.0.1.1.2.7.60.6SECTION 301.6501(f)-1
   301.6501(f)-1 Personal holding company tax.
26:20.0.1.1.2.7.60.7SECTION 301.6501(g)-1
   301.6501(g)-1 Certain income tax returns of corporations.
26:20.0.1.1.2.7.60.8SECTION 301.6501(h)-1
   301.6501(h)-1 Net operating loss or capital loss carrybacks.
26:20.0.1.1.2.7.60.9SECTION 301.6501(i)-1
   301.6501(i)-1 Foreign tax carrybacks; taxable years beginning after December 31, 1957.
26:20.0.1.1.2.7.60.10SECTION 301.6501(j)-1
   301.6501(j)-1 Investment credit carryback; taxable years ending after December 31, 1961.
26:20.0.1.1.2.7.60.11SECTION 301.6501(m)-1
   301.6501(m)-1 Tentative carryback adjustment assessment period.
26:20.0.1.1.2.7.60.12SECTION 301.6501(n)-1
   301.6501(n)-1 Special rules for chapter 42 and similar taxes.
26:20.0.1.1.2.7.60.13SECTION 301.6501(n)-2
   301.6501(n)-2 Certain contributions to section 501(c)(3) organizations.
26:20.0.1.1.2.7.60.14SECTION 301.6501(n)-3
   301.6501(n)-3 Certain set-asides described in section 4942(g)(2).
26:20.0.1.1.2.7.60.15SECTION 301.6502-1
   301.6502-1 Collection after assessment.
26:20.0.1.1.2.7.60.16SECTION 301.6503(a)-1
   301.6503(a)-1 Suspension of running of period of limitation; issuance of statutory notice of deficiency.
26:20.0.1.1.2.7.60.17SECTION 301.6503(b)-1
   301.6503(b)-1 Suspension of running of period of limitation; assets of taxpayer in control or custody of court.
26:20.0.1.1.2.7.60.18SECTION 301.6503(c)-1
   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.
26:20.0.1.1.2.7.60.19SECTION 301.6503(d)-1
   301.6503(d)-1 Suspension of running of period of limitation; extension of time for payment of estate tax.
26:20.0.1.1.2.7.60.20SECTION 301.6503(e)-1
   301.6503(e)-1 Suspension of running of period of limitation; certain powers of appointment.
26:20.0.1.1.2.7.60.21SECTION 301.6503(f)-1
   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.
26:20.0.1.1.2.7.60.22SECTION 301.6503(g)-1
   301.6503(g)-1 Suspension pending correction.
26:20.0.1.1.2.7.60.23SECTION 301.6503(j)-1
   301.6503(j)-1 Suspension of running of period of limitations; extension in case of designated and related summonses.
26:20.0.1.1.2.7.60.24SECTION 301.6511(a)-1
   301.6511(a)-1 Period of limitation on filing claim.
26:20.0.1.1.2.7.60.25SECTION 301.6511(b)-1
   301.6511(b)-1 Limitations on allowance of credits and refunds.
26:20.0.1.1.2.7.60.26SECTION 301.6511(c)-1
   301.6511(c)-1 Special rules applicable in case of extension of time by agreement.
26:20.0.1.1.2.7.60.27SECTION 301.6511(d)-1
   301.6511(d)-1 Overpayment of income tax on account of bad debts, worthless securities, etc.
26:20.0.1.1.2.7.60.28SECTION 301.6511(d)-2
   301.6511(d)-2 Overpayment of income tax on account of net operating loss or capital loss carrybacks.
26:20.0.1.1.2.7.60.29SECTION 301.6511(d)-3
   301.6511(d)-3 Special rules applicable to credit against income tax for foreign taxes.
26:20.0.1.1.2.7.60.30SECTION 301.6511(d)-4
   301.6511(d)-4 Overpayment of income tax on account of investment credit carryback.
26:20.0.1.1.2.7.60.31SECTION 301.6511(e)-1
   301.6511(e)-1 Special rules applicable to manufactured sugar.
26:20.0.1.1.2.7.60.32SECTION 301.6511(f)-1
   301.6511(f)-1 Special rules for chapter 42 taxes.
26:20.0.1.1.2.7.60.33SECTION 301.6512-1
   301.6512-1 Limitations in case of petition to Tax Court.
26:20.0.1.1.2.7.60.34SECTION 301.6513-1
   301.6513-1 Time return deemed filed and tax considered paid.
26:20.0.1.1.2.7.60.35SECTION 301.6514(a)-1
   301.6514(a)-1 Credits or refunds after period of limitation.
26:20.0.1.1.2.7.60.36SECTION 301.6514(b)-1
   301.6514(b)-1 Credit against barred liability.
26:20.0.1.1.2.7.60.37SECTION 301.6521-1
   301.6521-1 Mitigation of effect of limitation in case of related employee social security tax and self-employment tax.
26:20.0.1.1.2.7.60.38SECTION 301.6521-2
   301.6521-2 Law applicable in determination of error.
26:20.0.1.1.2.7.60.39SECTION 301.6532-1
   301.6532-1 Periods of limitation on suits by taxpayers.
26:20.0.1.1.2.7.60.40SECTION 301.6532-2
   301.6532-2 Periods of limitation on suits by the United States.
26:20.0.1.1.2.7.60.41SECTION 301.6532-3
   301.6532-3 Periods of limitation on suits by persons other than taxpayers.
26:20.0.1.1.2.8SUBPART 0
Interest
26:20.0.1.1.2.8.61SUBJGRP 61
   Interest on Underpayments
26:20.0.1.1.2.8.61.1SECTION 301.6601-1
   301.6601-1 Interest on underpayments.
26:20.0.1.1.2.8.61.2SECTION 301.6602-1
   301.6602-1 Interest on erroneous refund recoverable by suit.
26:20.0.1.1.2.8.61.3SECTION 301.6611-1
   301.6611-1 Interest on overpayments.
26:20.0.1.1.2.8.61.4SECTION 301.6621-1
   301.6621-1 Interest rate.
26:20.0.1.1.2.8.61.5SECTION 301.6621-2T
   301.6621-2T Questions and answers relating to the increased rate of interest on substantial underpayments attributable to certain tax motivated transactions (temporary).
26:20.0.1.1.2.8.61.6SECTION 301.6621-3
   301.6621-3 Higher interest rate payable on large corporate underpayments.
26:20.0.1.1.2.8.61.7SECTION 301.6622-1
   301.6622-1 Interest compounded daily.
26:20.0.1.1.2.9SUBPART 0
Additions to the Tax, Additional Amounts, and Assessable Penalties
26:20.0.1.1.2.9.62SUBJGRP 62
   Additions to the Tax and Additional Amounts
26:20.0.1.1.2.9.62.1SECTION 301.6651-1
   301.6651-1 Failure to file tax return or to pay tax.
26:20.0.1.1.2.9.62.2SECTION 301.6652-1
   301.6652-1 Failure to file certain information returns.
26:20.0.1.1.2.9.62.3SECTION 301.6652-2
   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.
26:20.0.1.1.2.9.62.4SECTION 301.6652-3
   301.6652-3 Failure to file information with respect to employee retirement benefit plan.
26:20.0.1.1.2.9.62.5SECTION 301.6653-1
   301.6653-1 Failure to pay tax.
26:20.0.1.1.2.9.62.6SECTION 301.6654-1
   301.6654-1 Failure by individual to pay estimated income tax.
26:20.0.1.1.2.9.62.7SECTION 301.6655-1
   301.6655-1 Failure by corporation to pay estimated income tax.
26:20.0.1.1.2.9.62.8SECTION 301.6656-1
   301.6656-1 Abatement of penalty.
26:20.0.1.1.2.9.62.9SECTION 301.6657-1
   301.6657-1 Bad checks.
26:20.0.1.1.2.9.62.10SECTION 301.6658-1
   301.6658-1 Addition to tax in case of jeopardy.
26:20.0.1.1.2.9.62.11SECTION 301.6659-1
   301.6659-1 Applicable rules.
26:20.0.1.1.2.9.62.12SECTION 301.6671-1
   301.6671-1 Rules for application of assessable penalties.
26:20.0.1.1.2.9.62.13SECTION 301.6672-1
   301.6672-1 Failure to collect and pay over tax, or attempt to evade or defeat tax.
26:20.0.1.1.2.9.62.14SECTION 301.6673-1
   301.6673-1 Damages assessable for instituting proceedings before the Tax Court merely for delay.
26:20.0.1.1.2.9.62.15SECTION 301.6674-1
   301.6674-1 Fraudulent statement or failure to furnish statement to employee.
26:20.0.1.1.2.9.62.16SECTION 301.6678-1
   301.6678-1 Failure to furnish statements to payees.
26:20.0.1.1.2.9.62.17SECTION 301.6679-1
   301.6679-1 Failure to file returns, etc. with respect to foreign corporations or foreign partnerships for taxable years beginning after September 3, 1982.
26:20.0.1.1.2.9.62.18SECTION 301.6682-1
   301.6682-1 False information with respect to withholding allowances based on itemized deductions.
26:20.0.1.1.2.9.62.19SECTION 301.6684-1
   301.6684-1 Assessable penalties with respect to liability for tax under chapter 42.
26:20.0.1.1.2.9.62.20SECTION 301.6685-1
   301.6685-1 Assessable penalties with respect to private foundations' failure to comply with section 6104(d).
26:20.0.1.1.2.9.62.21SECTION 301.6686-1
   301.6686-1 Failure of DISC to file returns.
26:20.0.1.1.2.9.62.22SECTION 301.6688-1
   301.6688-1 Assessable penalties with respect to information required to be furnished with respect to possessions.
26:20.0.1.1.2.9.62.23SECTION 301.6689-1
   301.6689-1 Failure to file notice of redetermination of foreign income taxes.
26:20.0.1.1.2.9.62.24SECTION 301.6690-1
   301.6690-1 Penalty for fraudulent statement or failure to furnish statement to plan participant.
26:20.0.1.1.2.9.62.25SECTION 301.6692-1
   301.6692-1 Failure to file actuarial report.
26:20.0.1.1.2.9.62.26SECTION 301.6693-1
   301.6693-1 Penalty for failure to provide reports and documents concerning individual retirement accounts or annuities.
26:20.0.1.1.2.9.62.27SECTION 301.6707-1
   301.6707-1 Failure to furnish information regarding reportable transactions.
26:20.0.1.1.2.9.62.28SECTION 301.6707A-1
   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.
26:20.0.1.1.2.9.62.29SECTION 301.6708-1
   301.6708-1 Failure to maintain lists of advisees with respect to reportable transactions.
26:20.0.1.1.2.9.62.30SECTION 301.6708-1T
   301.6708-1T Failure to maintain list of investors in potentially abusive tax shelters (temporary).
26:20.0.1.1.2.9.62.31SECTION 301.6712-1
   301.6712-1 Failure to disclose treaty-based return positions.
26:20.0.1.1.2.9.62.32SECTION 301.6721-0
   301.6721-0 Table of Contents.
26:20.0.1.1.2.9.62.33SECTION 301.6721-1
   301.6721-1 Failure to file correct information returns.
26:20.0.1.1.2.9.62.34SECTION 301.6722-1
   301.6722-1 Failure to furnish correct payee statements.
26:20.0.1.1.2.9.62.35SECTION 301.6723-1
   301.6723-1 Failure to comply with other information reporting requirements.
26:20.0.1.1.2.9.62.36SECTION 301.6724-1
   301.6724-1 Reasonable cause.
26:20.0.1.1.2.10SUBPART 0
General Provisions Relating to Stamps
26:20.0.1.1.2.10.63.1SECTION 301.6801-1
   301.6801-1 Authority for establishment, alteration, and distribution.
26:20.0.1.1.2.10.63.2SECTION 301.6802-1
   301.6802-1 Supply and distribution.
26:20.0.1.1.2.10.63.3SECTION 301.6803-1
   301.6803-1 Accounting and safeguarding.
26:20.0.1.1.2.10.63.4SECTION 301.6804-1
   301.6804-1 Attachment and cancellation.
26:20.0.1.1.2.10.63.5SECTION 301.6805-1
   301.6805-1 Redemption of stamps.
26:20.0.1.1.2.10.63.6SECTION 301.6806-1
   301.6806-1 Posting occupational tax stamps.
26:20.0.1.1.2.11SUBPART 0
Jeopardy, Bankruptcy, and Receiverships
26:20.0.1.1.2.11.63SUBJGRP 63
   Jeopardy
26:20.0.1.1.2.11.64SUBJGRP 64
   termination of taxable year
26:20.0.1.1.2.11.64.1SECTION 301.6851-1
   301.6851-1 Termination of taxable year.
26:20.0.1.1.2.11.64.2SECTION 301.6852-1
   301.6852-1 Termination assessments of tax in the case of flagrant political expenditures of section 501(c)(3) organizations.
26:20.0.1.1.2.11.64.3SECTION 301.6861-1
   301.6861-1 Jeopardy assessments of income, estate, gift, and certain excise taxes.
26:20.0.1.1.2.11.64.4SECTION 301.6862-1
   301.6862-1 Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes.
26:20.0.1.1.2.11.64.5SECTION 301.6863-1
   301.6863-1 Stay of collection of jeopardy assessments; bond to stay collection.
26:20.0.1.1.2.11.64.6SECTION 301.6863-2
   301.6863-2 Collection of jeopardy assessment; stay of sale of seized property pending Tax Court decision.
26:20.0.1.1.2.11.64.7SECTION 301.6867-1
   301.6867-1 Presumptions where owner of large amount of cash is not identified.
26:20.0.1.1.2.11.64.8SECTION 301.6871(a)-1
   301.6871(a)-1 Immediate assessment of claims for income, estate, and gift taxes in bankruptcy and receivership proceedings.
26:20.0.1.1.2.11.64.9SECTION 301.6871(a)-2
   301.6871(a)-2 Collection of assessed taxes in bankruptcy and receivership proceedings.
26:20.0.1.1.2.11.64.10SECTION 301.6871(b)-1
   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.
26:20.0.1.1.2.11.64.11SECTION 301.6872-1
   301.6872-1 Suspension of running of period of limitations on assessment.
26:20.0.1.1.2.11.64.12SECTION 301.6873-1
   301.6873-1 Unpaid claims in bankruptcy or receivership proceedings.
26:20.0.1.1.2.12SUBPART 0
Transferees and Fiduciaries
26:20.0.1.1.2.12.65.1SECTION 301.6901-1
   301.6901-1 Procedure in the case of transferred assets.
26:20.0.1.1.2.12.65.2SECTION 301.6902-1
   301.6902-1 Burden of proof.
26:20.0.1.1.2.12.65.3SECTION 301.6903-1
   301.6903-1 Notice of fiduciary relationship.
26:20.0.1.1.2.12.65.4SECTION 301.6905-1
   301.6905-1 Discharge of executor from personal liability for decedent's income and gift taxes.
26:20.0.1.1.2.13SUBPART 0
Licensing
26:20.0.1.1.2.13.65.1SECTION 301.7001-1
   301.7001-1 License to collect foreign items.
26:20.0.1.1.2.14SUBPART 0
Bonds
26:20.0.1.1.2.14.65.1SECTION 301.7101-1
   301.7101-1 Form of bond and security required.
26:20.0.1.1.2.14.65.2SECTION 301.7102-1
   301.7102-1 Single bond in lieu of multiple bonds.
26:20.0.1.1.2.15SUBPART 0
Closing Agreements and Compromises
26:20.0.1.1.2.15.65.1SECTION 301.7121-1
   301.7121-1 Closing agreements.
26:20.0.1.1.2.15.65.2SECTION 301.7122-0
   301.7122-0 Table of contents.
26:20.0.1.1.2.15.65.3SECTION 301.7122-1
   301.7122-1 Compromises.
26:20.0.1.1.2.16SUBPART 0
Crimes, Other Offenses, and Forfeitures
26:20.0.1.1.2.16.65SUBJGRP 65
   Crimes
26:20.0.1.1.2.16.66SUBJGRP 66
   general provisions
26:20.0.1.1.2.16.66.1SECTION 301.7207-1
   301.7207-1 Fraudulent returns, statements, or other documents.
26:20.0.1.1.2.16.66.2SECTION 301.7209-1
   301.7209-1 Unauthorized use or sale of stamps.
26:20.0.1.1.2.16.66.3SECTION 301.7214-1
   301.7214-1 Offenses by officers and employees of the United States.
26:20.0.1.1.2.16.66.4SECTION 301.7216-0
   301.7216-0 Table of contents.
26:20.0.1.1.2.16.66.5SECTION 301.7216-1
   301.7216-1 Penalty for disclosure or use of tax return information.
26:20.0.1.1.2.16.66.6SECTION 301.7216-2
   301.7216-2 Permissible disclosures or uses without consent of the taxpayer.
26:20.0.1.1.2.16.66.7SECTION 301.7216-3
   301.7216-3 Disclosure or use permitted only with the taxpayer's consent.
26:20.0.1.1.2.16.66.8SECTION 301.7231-1
   301.7231-1 Failure to obtain license for collection of foreign items.
26:20.0.1.1.2.17SUBPART 0
Other Offenses
26:20.0.1.1.2.17.67.1SECTION 301.7269-1
   301.7269-1 Failure to produce records.
26:20.0.1.1.2.17.67.2SECTION 301.7272-1
   301.7272-1 Penalty for failure to register.
26:20.0.1.1.2.17.67.3SECTION 301.7304-1
   301.7304-1 Penalty for fraudulently claiming drawback.
26:20.0.1.1.2.17.67.4SECTION 301.7321-1
   301.7321-1 Seizure of property.
26:20.0.1.1.2.17.67.5SECTION 301.7322-1
   301.7322-1 Delivery of seized property to U.S. marshal.
26:20.0.1.1.2.17.67.6SECTION 301.7324-1
   301.7324-1 Special disposition of perishable goods.
26:20.0.1.1.2.17.67.7SECTION 301.7325-1
   301.7325-1 Personal property valued at $2,500 or less.
26:20.0.1.1.2.17.67.8SECTION 301.7326-1
   301.7326-1 Disposal of forfeited or abandoned property in special cases.
26:20.0.1.1.2.17.67.9SECTION 301.7327-1
   301.7327-1 Customs laws applicable.
26:20.0.1.1.2.18SUBPART 0
Judicial Proceedings
26:20.0.1.1.2.18.67SUBJGRP 67
   Civil Actions by the United States
26:20.0.1.1.2.18.67.1SECTION 301.7401-1
   301.7401-1 Authorization.
26:20.0.1.1.2.18.67.2SECTION 301.7403-1
   301.7403-1 Action to enforce lien or to subject property to payment of tax.
26:20.0.1.1.2.18.67.3SECTION 301.7404-1
   301.7404-1 Authority to bring civil action for estate taxes.
26:20.0.1.1.2.18.67.4SECTION 301.7406-1
   301.7406-1 Disposition of judgments and moneys recovered.
26:20.0.1.1.2.18.67.5SECTION 301.7409-1
   301.7409-1 Action to enjoin flagrant political expenditures of section 501(c)(3) organizations.
26:20.0.1.1.2.18.67.6SECTION 301.7422-1
   301.7422-1 Special rules for certain excise taxes imposed by chapter 42 or 43.
26:20.0.1.1.2.18.67.7SECTION 301.7423-1
   301.7423-1 Repayments to officers or employees.
26:20.0.1.1.2.18.67.8SECTION 301.7424-2
   301.7424-2 Intervention.
26:20.0.1.1.2.18.67.9SECTION 301.7425-1
   301.7425-1 Discharge of liens; scope and application; judicial proceedings.
26:20.0.1.1.2.18.67.10SECTION 301.7425-2
   301.7425-2 Discharge of liens; nonjudicial sales.
26:20.0.1.1.2.18.67.11SECTION 301.7425-3
   301.7425-3 Discharge of liens; special rules.
26:20.0.1.1.2.18.67.12SECTION 301.7425-4
   301.7425-4 Discharge of liens; redemption by United States.
26:20.0.1.1.2.18.67.13SECTION 301.7426-1
   301.7426-1 Civil actions by persons other than taxpayers.
26:20.0.1.1.2.18.67.14SECTION 301.7426-2
   301.7426-2 Recovery of damages in certain cases.
26:20.0.1.1.2.18.67.15SECTION 301.7429-1
   301.7429-1 Review of jeopardy and termination assessment and jeopardy levy procedures; information to taxpayer.
26:20.0.1.1.2.18.67.16SECTION 301.7429-2
   301.7429-2 Review of jeopardy and termination assessment and jeopardy levy procedures.
26:20.0.1.1.2.18.67.17SECTION 301.7429-3
   301.7429-3 Review of jeopardy and termination assessment and jeopardy levy procedures; judicial action.
26:20.0.1.1.2.18.67.18SECTION 301.7430-0
   301.7430-0 Table of contents.
26:20.0.1.1.2.18.67.19SECTION 301.7430-1
   301.7430-1 Exhaustion of administrative remedies.
26:20.0.1.1.2.18.67.20SECTION 301.7430-2
   301.7430-2 Requirements and procedures for recovery of reasonable administrative costs.
26:20.0.1.1.2.18.67.21SECTION 301.7430-3
   301.7430-3 Administrative proceeding and administrative proceeding date.
26:20.0.1.1.2.18.67.22SECTION 301.7430-4
   301.7430-4 Reasonable administrative costs.
26:20.0.1.1.2.18.67.23SECTION 301.7430-5
   301.7430-5 Prevailing party.
26:20.0.1.1.2.18.67.24SECTION 301.7430-6
   301.7430-6 Effective/applicability dates.
26:20.0.1.1.2.18.67.25SECTION 301.7430-7
   301.7430-7 Qualified offers.
26:20.0.1.1.2.18.67.26SECTION 301.7430-8
   301.7430-8 Administrative costs incurred in damage actions for violations of section 362 or 524 of the Bankruptcy Code.
26:20.0.1.1.2.18.67.27SECTION 301.7432-1
   301.7432-1 Civil cause of action for failure to release a lien.
26:20.0.1.1.2.18.67.28SECTION 301.7433-1
   301.7433-1 Civil cause of action for certain unauthorized collection actions.
26:20.0.1.1.2.18.67.29SECTION 301.7433-2
   301.7433-2 Civil cause of action for violation of section 362 or 524 of the Bankruptcy Code.
26:20.0.1.1.2.18.67.30SECTION 301.7452-1
   301.7452-1 Representation of parties.
26:20.0.1.1.2.18.67.31SECTION 301.7454-1
   301.7454-1 Burden of proof in fraud and transferee cases.
26:20.0.1.1.2.18.67.32SECTION 301.7454-2
   301.7454-2 Burden of proof in foundation manager, etc. cases.
26:20.0.1.1.2.18.67.33SECTION 301.7456-1
   301.7456-1 Administration of oaths and procurement of testimony; production of records of foreign corporations, foreign trusts or estates and nonresident alien individuals.
26:20.0.1.1.2.18.67.34SECTION 301.7457-1
   301.7457-1 Witness fees.
26:20.0.1.1.2.18.67.35SECTION 301.7458-1
   301.7458-1 Hearings.
26:20.0.1.1.2.18.67.36SECTION 301.7461-1
   301.7461-1 Publicity of proceedings.
26:20.0.1.1.2.18.67.37SECTION 301.7476-1
   301.7476-1 Declaratory judgments.
26:20.0.1.1.2.18.67.38SECTION 301.7477-1
   301.7477-1 Declaratory judgments relating to the value of certain gifts for gift tax purposes.
26:20.0.1.1.2.18.67.39SECTION 301.7481-1
   301.7481-1 Date when Tax Court decision becomes final; decision modified or reversed.
26:20.0.1.1.2.18.67.40SECTION 301.7482-1
   301.7482-1 Courts of review; venue.
26:20.0.1.1.2.18.67.41SECTION 301.7483-1
   301.7483-1 Petition for review.
26:20.0.1.1.2.18.67.42SECTION 301.7484-1
   301.7484-1 Change of incumbent in office.
26:20.0.1.1.2.18.67.43SECTION 301.7502-1
   301.7502-1 Timely mailing of documents and payments treated as timely filing and paying.
26:20.0.1.1.2.18.67.44SECTION 301.7503-1
   301.7503-1 Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday.
26:20.0.1.1.2.18.67.45SECTION 301.7505-1
   301.7505-1 Sale of personal property acquired by the United States.
26:20.0.1.1.2.18.67.46SECTION 301.7506-1
   301.7506-1 Administration of real estate acquired by the United States.
26:20.0.1.1.2.18.67.47SECTION 301.7507-1
   301.7507-1 Banks and trust companies covered.
26:20.0.1.1.2.18.67.48SECTION 301.7507-2
   301.7507-2 Scope of section generally.
26:20.0.1.1.2.18.67.49SECTION 301.7507-3
   301.7507-3 Segregated or transferred assets.
26:20.0.1.1.2.18.67.50SECTION 301.7507-4
   301.7507-4 Unsegregated assets.
26:20.0.1.1.2.18.67.51SECTION 301.7507-5
   301.7507-5 Earnings.
26:20.0.1.1.2.18.67.52SECTION 301.7507-6
   301.7507-6 Abatement and refund.
26:20.0.1.1.2.18.67.53SECTION 301.7507-7
   301.7507-7 Establishment of immunity.
26:20.0.1.1.2.18.67.54SECTION 301.7507-8
   301.7507-8 Procedure during immunity.
26:20.0.1.1.2.18.67.55SECTION 301.7507-9
   301.7507-9 Termination of immunity.
26:20.0.1.1.2.18.67.56SECTION 301.7507-10
   301.7507-10 Collection of tax after termination of immunity.
26:20.0.1.1.2.18.67.57SECTION 301.7507-11
   301.7507-11 Exception of employment taxes.
26:20.0.1.1.2.18.67.58SECTION 301.7508-1
   301.7508-1 Time for performing certain acts postponed by reason of service in a combat zone.
26:20.0.1.1.2.18.67.59SECTION 301.7508A-1
   301.7508A-1 Postponement of certain tax-related deadlines by reasons of a federally declared disaster or terroristic or military action.
26:20.0.1.1.2.18.67.60SECTION 301.7510-1
   301.7510-1 Exemption from tax of domestic goods purchased for the United States.
26:20.0.1.1.2.18.67.61SECTION 301.7512-1
   301.7512-1 Separate accounting for certain collected taxes.
26:20.0.1.1.2.18.67.62SECTION 301.7513-1
   301.7513-1 Reproduction of returns and other documents.
26:20.0.1.1.2.18.67.63SECTION 301.7514-1
   301.7514-1 Seals of office.
26:20.0.1.1.2.18.67.64SECTION 301.7515-1
   301.7515-1 Special statistical studies and compilations on request.
26:20.0.1.1.2.18.67.65SECTION 301.7516-1
   301.7516-1 Training and training aids on request.
26:20.0.1.1.2.18.67.66SECTION 301.7517-1
   301.7517-1 Furnishing on request of statement explaining estate or gift valuation.
26:20.0.1.1.2.19SUBPART 0
Discovery of Liability and Enforcement of Title
26:20.0.1.1.2.19.68SUBJGRP 68
   Examination and Inspection
26:20.0.1.1.2.19.68.1SECTION 301.7601-1
   301.7601-1 Canvass of districts for taxable persons and objects.
26:20.0.1.1.2.19.68.2SECTION 301.7602-1
   301.7602-1 Examination of books and witnesses.
26:20.0.1.1.2.19.68.3SECTION 301.7602-2
   301.7602-2 Third party contacts.
26:20.0.1.1.2.19.68.4SECTION 301.7603-1
   301.7603-1 Service of summons.
26:20.0.1.1.2.19.68.5SECTION 301.7603-2
   301.7603-2 Third-party recordkeepers.
26:20.0.1.1.2.19.68.6SECTION 301.7604-1
   301.7604-1 Enforcement of summons.
26:20.0.1.1.2.19.68.7SECTION 301.7605-1
   301.7605-1 Time and place of examination.
26:20.0.1.1.2.19.68.8SECTION 301.7606-1
   301.7606-1 Entry of premises for examination of taxable objects.
26:20.0.1.1.2.19.68.9SECTION 301.7609-1
   301.7609-1 Special procedures for third-party summonses.
26:20.0.1.1.2.19.68.10SECTION 301.7609-2
   301.7609-2 Notification of persons identified in third-party summonses.
26:20.0.1.1.2.19.68.11SECTION 301.7609-3
   301.7609-3 Duty of and protection for the summoned party.
26:20.0.1.1.2.19.68.12SECTION 301.7609-4
   301.7609-4 Right to intervene; right to institute a proceeding to quash.
26:20.0.1.1.2.19.68.13SECTION 301.7609-5
   301.7609-5 Suspension of periods of limitations.
26:20.0.1.1.2.19.68.14SECTION 301.7610-1
   301.7610-1 Fees and costs for witnesses.
26:20.0.1.1.2.19.68.15SECTION 301.7611-1
   301.7611-1 Questions and answers relating to church tax inquiries and examinations.
26:20.0.1.1.2.19.68.16SECTION 301.7621-1
   301.7621-1 Internal revenue districts.
26:20.0.1.1.2.19.68.17SECTION 301.7622-1
   301.7622-1 Authority to administer oaths and certify.
26:20.0.1.1.2.19.68.18SECTION 301.7623-1
   301.7623-1 General rules, submitting information on underpayments of tax or violations of the internal revenue laws, and filing claims for award.
26:20.0.1.1.2.19.68.19SECTION 301.7623-2
   301.7623-2 Definitions.
26:20.0.1.1.2.19.68.20SECTION 301.7623-3
   301.7623-3 Whistleblower administrative proceedings and appeals of award determinations.
26:20.0.1.1.2.19.68.21SECTION 301.7623-4
   301.7623-4 Amount and payment of award.
26:20.0.1.1.2.19.68.22SECTION 301.7624-1
   301.7624-1 Reimbursement to State and local law enforcement agencies.
26:20.0.1.1.2.19.68.23SECTION 301.7641-1
   301.7641-1 Supervision of operations of certain manufacturers.
26:20.0.1.1.2.19.68.24SECTION 301.7654-1
   301.7654-1 Coordination of U.S. and Guam individual income taxes.
26:20.0.1.1.2.20SUBPART 0
Definitions
26:20.0.1.1.2.20.69.1SECTION 301.7701-1
   301.7701-1 Classification of organizations for federal tax purposes.
26:20.0.1.1.2.20.69.2SECTION 301.7701-2
   301.7701-2 Business entities; definitions.
26:20.0.1.1.2.20.69.3SECTION 301.7701-3
   301.7701-3 Classification of certain business entities.
26:20.0.1.1.2.20.69.4SECTION 301.7701-4
   301.7701-4 Trusts.
26:20.0.1.1.2.20.69.5SECTION 301.7701-5
   301.7701-5 Domestic and foreign business entities.
26:20.0.1.1.2.20.69.6SECTION 301.7701-6
   301.7701-6 Definitions; person, fiduciary.
26:20.0.1.1.2.20.69.7SECTION 301.7701-7
   301.7701-7 Trusts - domestic and foreign.
26:20.0.1.1.2.20.69.8SECTION 301.7701-8
   301.7701-8 Military or naval forces and Armed Forces of the United States.
26:20.0.1.1.2.20.69.9SECTION 301.7701-9
   301.7701-9 Secretary or his delegate.
26:20.0.1.1.2.20.69.10SECTION 301.7701-10
   301.7701-10 District director.
26:20.0.1.1.2.20.69.11SECTION 301.7701-11
   301.7701-11 Social security number.
26:20.0.1.1.2.20.69.12SECTION 301.7701-12
   301.7701-12 Employer identification number.
26:20.0.1.1.2.20.69.13SECTION 301.7701-13
   301.7701-13 Pre-1970 domestic building and loan association.
26:20.0.1.1.2.20.69.14SECTION 301.7701-13A
   301.7701-13A Post-1969 domestic building and loan association.
26:20.0.1.1.2.20.69.15SECTION 301.7701-14
   301.7701-14 Cooperative bank.
26:20.0.1.1.2.20.69.16SECTION 301.7701-15
   301.7701-15 Tax return preparer.
26:20.0.1.1.2.20.69.17SECTION 301.7701-16
   301.7701-16 Other terms.
26:20.0.1.1.2.20.69.18SECTION 301.7701-17T
   301.7701-17T Collective-bargaining plans and agreements (temporary).
26:20.0.1.1.2.20.69.19SECTION 301.7701-18
   301.7701-18 Definitions; spouse, husband and wife, husband, wife, marriage.
26:20.0.1.1.2.20.69.20SECTION 301.7701(b)-0
   301.7701(b)-0 Outline of regulation provision for section 7701(b)-1 through (b)-9.
26:20.0.1.1.2.20.69.21SECTION 301.7701(b)-1
   301.7701(b)-1 Resident alien.
26:20.0.1.1.2.20.69.22SECTION 301.7701(b)-2
   301.7701(b)-2 Closer connection exception.
26:20.0.1.1.2.20.69.23SECTION 301.7701(b)-3
   301.7701(b)-3 Days of presence in the United States that are excluded for purposes of section 7701(b).
26:20.0.1.1.2.20.69.24SECTION 301.7701(b)-4
   301.7701(b)-4 Residency time periods.
26:20.0.1.1.2.20.69.25SECTION 301.7701(b)-5
   301.7701(b)-5 Coordination with section 877.
26:20.0.1.1.2.20.69.26SECTION 301.7701(b)-6
   301.7701(b)-6 Taxable year.
26:20.0.1.1.2.20.69.27SECTION 301.7701(b)-7
   301.7701(b)-7 Coordination with income tax treaties.
26:20.0.1.1.2.20.69.28SECTION 301.7701(b)-8
   301.7701(b)-8 Procedural rules.
26:20.0.1.1.2.20.69.29SECTION 301.7701(b)-9
   301.7701(b)-9 Effective/applicability dates of §§ 301.7701(b)-1 through 301.7701(b)-7.
26:20.0.1.1.2.20.69.30SECTION 301.7701(i)-0
   301.7701(i)-0 Outline of taxable mortgage pool provisions.
26:20.0.1.1.2.20.69.31SECTION 301.7701(i)-1
   301.7701(i)-1 Definition of a taxable mortgage pool.
26:20.0.1.1.2.20.69.32SECTION 301.7701(i)-2
   301.7701(i)-2 Special rules for portions of entities.
26:20.0.1.1.2.20.69.33SECTION 301.7701(i)-3
   301.7701(i)-3 Effective dates and duration of taxable mortgage pool classification.
26:20.0.1.1.2.20.69.34SECTION 301.7701(i)-4
   301.7701(i)-4 Special rules for certain entities.
26:20.0.1.1.2.20.69.35SECTION 301.7704-2
   301.7704-2 Transition provisions.
26:20.0.1.1.2.20.69.36SECTION 301.7705-1
   301.7705-1 Certified professional employer organization.
26:20.0.1.1.2.20.69.37SECTION 301.7705-2
   301.7705-2 CPEO certification process.
26:20.0.1.1.2.21SUBPART 0
General Rules
26:20.0.1.1.2.21.69SUBJGRP 69
   Application of Internal Revenue Laws
26:20.0.1.1.2.21.69.1SECTION 301.7803-1
   301.7803-1 Security bonds covering personnel of the Internal Revenue Service.
26:20.0.1.1.2.21.69.2SECTION 301.7805-1
   301.7805-1 Rules and regulations.
26:20.0.1.1.2.21.69.3SECTION 301.7811-1
   301.7811-1 Taxpayer assistance orders.
26:20.0.1.1.2.21.69.4SECTION 301.9000-1
   301.9000-1 Definitions when used in §§ 301.9000-1 through 301.9000-6.
26:20.0.1.1.2.21.69.5SECTION 301.9000-2
   301.9000-2 Considerations in responding to a request or demand for IRS records or information.
26:20.0.1.1.2.21.69.6SECTION 301.9000-3
   301.9000-3 Testimony authorizations.
26:20.0.1.1.2.21.69.7SECTION 301.9000-4
   301.9000-4 Procedure in the event of a request or demand for IRS records or information.
26:20.0.1.1.2.21.69.8SECTION 301.9000-5
   301.9000-5 Written statement required for requests or demands in non-IRS matters.
26:20.0.1.1.2.21.69.9SECTION 301.9000-6
   301.9000-6 Examples.
26:20.0.1.1.2.21.69.10SECTION 301.9000-7
   301.9000-7 Effective date.
26:20.0.1.1.2.21.69.11SECTION 301.9001
   301.9001 Statutory provisions; Outer Continental Shelf Lands Act Amendments of 1978.
26:20.0.1.1.2.21.69.12SECTION 301.9001-1
   301.9001-1 Collection of fee.
26:20.0.1.1.2.21.69.13SECTION 301.9001-2
   301.9001-2 Definitions.
26:20.0.1.1.2.21.69.14SECTION 301.9001-3
   301.9001-3 Cross reference.
26:20.0.1.1.2.21.69.15SECTION 301.9100-0
   301.9100-0 Outline of regulations.
26:20.0.1.1.2.21.69.16SECTION 301.9100-1
   301.9100-1 Extensions of time to make elections.
26:20.0.1.1.2.21.69.17SECTION 301.9100-2
   301.9100-2 Automatic extensions.
26:20.0.1.1.2.21.69.18SECTION 301.9100-3
   301.9100-3 Other extensions.
26:20.0.1.1.2.21.69.19SECTION 301.9100-4T
   301.9100-4T Time and manner of making certain elections under the Economic Recovery Tax Act of 1981.
26:20.0.1.1.2.21.69.20SECTION 301.9100-5T
   301.9100-5T Time and manner of making certain elections under the Tax Equity and Fiscal Responsibility Act of 1982.
26:20.0.1.1.2.21.69.21SECTION 301.9100-6T
   301.9100-6T Time and manner of making certain elections under the Deficit Reduction Act of 1984.
26:20.0.1.1.2.21.69.22SECTION 301.9100-7T
   301.9100-7T Time and manner of making certain elections under the Tax Reform Act of 1986.
26:20.0.1.1.2.21.69.23SECTION 301.9100-8
   301.9100-8 Time and manner of making certain elections under the Technical and Miscellaneous Revenue Act of 1988.
26:20.0.1.1.2.21.69.24SECTION 301.9100-9T
   301.9100-9T Election by a bank holding company to forego grandfather provision for all property representing pre-June 30, 1968, activities.
26:20.0.1.1.2.21.69.25SECTION 301.9100-10T
   301.9100-10T Election by certain family-owned bank holding companies to divest all banking or nonbanking property.
26:20.0.1.1.2.21.69.26SECTION 301.9100-11T
   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.
26:20.0.1.1.2.21.69.27SECTION 301.9100-12T
   301.9100-12T Various elections under the Tax Reform Act of 1976.
26:20.0.1.1.2.21.69.28SECTION 301.9100-14T
   301.9100-14T Individual's election to terminate taxable year when case commences.
26:20.0.1.1.2.21.69.29SECTION 301.9100-15T
   301.9100-15T Election to use retroactive effective date.
26:20.0.1.1.2.21.69.30SECTION 301.9100-16T
   301.9100-16T Election to accrue vacation pay.
26:20.0.1.1.2.21.69.31SECTION 301.9100-17T
   301.9100-17T Procedure applicable to certain elections.
26:20.0.1.1.2.21.69.32SECTION 301.9100-18T
   301.9100-18T Election to include in gross income in year of transfer.
26:20.0.1.1.2.21.69.33SECTION 301.9100-19T
   301.9100-19T Election relating to passive investment income of electing small business corporations.
26:20.0.1.1.2.21.69.34SECTION 301.9100-20T
   301.9100-20T Election to treat certain distributions as made on the last day of the taxable year.
26:20.0.1.1.2.21.69.35SECTION 301.9100-21
   301.9100-21 References to other temporary elections under various tax acts.
26:20.0.1.1.2.21.69.36SECTION 301.9100-22
   301.9100-22 Time, form, and manner of making the election under section 1101(g)(4) of the Bipartisan Budget Act of 2015 for returns filed for partnership taxable years beginning after November 2, 2015 and before January 1, 2018.