26 CFR Part 301
PART 301—PROCEDURE AND ADMINISTRATION
- PART 301—PROCEDURE AND ADMINISTRATION
- Chapter I—Internal Revenue Service, Department of the Treasury › Subchapter F—Procedure and Administration
- Information and Returns
- records, statements, and special returns
- § 301.269B-1 Stapled foreign corporations.
- § 301.1474-1 Required use of electronic form for financial institutions filing Form 1042, Form 1042-S, or Form 8966.
- § 301.6001-1 Notice or regulations requiring records, statements, and special returns.
- § 301.6011-1 General requirement of return, statement or list.
- § 301.6011-2 Required use of electronic form.
- § 301.6011-3 Required use of electronic form for partnership returns.
- § 301.6011-5 Required use of electronic form for corporate income tax returns.
- § 301.6011-6 Statement of series and series organizations [Reserved]
- § 301.6011-7 Specified tax return preparers required to file individual income tax returns using magnetic media.
- § 301.6011-10 Certain organizations, including trusts, required to file unrelated business income tax returns in electronic form.
- § 301.6011-11 Required use of electronic form for certain returns for tax-advantaged bonds.
- § 301.6011-12 Required use of electronic form for returns of certain excise taxes under Chapters 41 and 42 of the Internal Revenue Code.
- § 301.6011-13 Required use of electronic form for split-interest trust returns.
- § 301.6011-14 Required use of electronic form or other machine-readable form for material advisor disclosure statements.
- § 301.6011-15 Required use of electronic form for withholding tax returns.
- § 301.6011(g)-1 Disclosure by taxable party to the tax-exempt entity.
- § 301.6012-1 Persons required to make returns of income.
- § 301.6012-2 Required use of electronic form for income tax returns of certain political organizations.
- § 301.6013-1 Joint returns of income tax by husband and wife.
- § 301.6014-1 Income tax return—tax not computed by taxpayer.
- § 301.6015-1 Declaration of estimated income tax by individuals.
- § 301.6016-1 Declarations of estimated income tax by corporations.
- § 301.6017-1 Self-employment tax returns.
- § 301.6018-1 Estate tax returns.
- § 301.6019-1 Gift tax returns.
- § 301.6020-1 Returns prepared or executed by the Commissioner or other Internal Revenue Officers.
- § 301.6021-1 Listing by district directors of taxable objects owned by nonresidents of internal revenue districts.
- § 301.6031(a)-1 Return of partnership income.
- § 301.6032-1 Returns of banks with respect to common trust funds.
- § 301.6033-1 Returns by exempt organizations.
- § 301.6033-4 Required filing in electronic form for returns by organizations required to file returns under section 6033.
- § 301.6033-5 Disclosure by tax-exempt entities that are parties to certain reportable transactions.
- § 301.6034-1 Returns by trusts described in section 4947(a)(2) or claiming charitable or other deductions under section 642(c).
- § 301.6036-1 Notice required of executor or of receiver or other like fiduciary.
- § 301.6037-1 Return of electing small business corporation.
- § 301.6037-2 Required use of electronic form for returns of electing small business corporation.
- § 301.6038-1 Information returns required of U.S. persons with respect to certain foreign corporations.
- § 301.6039-1 Information returns and statements required in connection with certain options.
- § 301.6039E-1 Information reporting by passport applicants.
- § 301.6041-1 Returns of information regarding certain payments.
- § 301.6042-1 Returns of information regarding payments of dividends and corporate earnings and profits.
- § 301.6043-1 Returns regarding liquidation, dissolution, termination, or contraction.
- § 301.6044-1 Returns of information regarding payments of patronage dividends.
- § 301.6046-1 Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock.
- § 301.6047-1 Information relating to certain trusts and annuity and bond purchase plans.
- § 301.6049-1 Returns regarding payments of interest.
- § 301.6050A-1 Information returns regarding services performed by certain crewmen on fishing boats.
- § 301.6050M-1 Information returns relating to persons receiving contracts from certain Federal executive agencies.
- § 301.6051-1 Receipts for employees.
- § 301.6052-1 Information returns and statements regarding payment of wages in the form of group-term life insurance.
- § 301.6056-1 Rules relating to reporting by applicable large employers on health insurance coverage offered under employer-sponsored plans.
- § 301.6056-2 Electronic furnishing of statements.
- § 301.6057-1 Employee retirement benefit plans; identification of participant with deferred vested retirement benefit.
- § 301.6057-2 Employee retirement benefit plans; notification of change in plan status.
- § 301.6057-3 Required use of electronic form for filing requirements relating to deferred vested retirement benefit.
- § 301.6058-1 Information required in connection with certain plans of deferred compensation.
- § 301.6058-2 Required use of electronic form for filing requirements relating to information required in connection with certain plans of deferred compensation.
- § 301.6059-1 Periodic report of actuary.
- § 301.6059-2 Required use of electronic form for filing requirements relating to periodic report of actuary.
- § 301.6061-1 Signing of returns and other documents.
- § 301.6062-1 Signing of corporation returns.
- § 301.6063-1 Signing of partnership returns.
- § 301.6064-1 Signature presumed authentic.
- § 301.6065-1 Verification of returns.
- § 301.6071-1 Time for filing returns and other documents.
- § 301.6072-1 Time for filing income tax returns.
- § 301.6073-1 Time for filing declarations of estimated income tax by individuals.
- § 301.6074-1 Time for filing declarations of estimated income tax by corporations.
- § 301.6075-1 Time for filing estate and gift tax returns.
- § 301.6081-1 Extension of time for filing returns.
- § 301.6081-2 Automatic extension of time for filing an information return with respect to certain foreign trusts.
- § 301.6091-1 Place for filing returns and other documents.
- § 301.6096-1 Designation by individuals for taxable years beginning after December 31, 1972.
- § 301.6101-1 Period covered by returns or other documents.
- § 301.6102-1 Computations on returns or other documents.
- § 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.
- § 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.
- § 301.6103(c)-1 Disclosure of returns and return information to designee of taxpayer.
- § 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.
- § 301.6103(h)(4)-1 Disclosure of returns and return information in whistleblower administrative proceedings.
- § 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.
- § 301.6103(j)(1)-1 Disclosures of return information reflected on returns to officers and employees of the Department of Commerce for certain statistical purposes and related activities.
- § 301.6103(j)(5)-1 Disclosures of return information reflected on returns to officers and employees of the Department of Agriculture for conducting the census of agriculture.
- § 301.6103(k)(6)-1 Disclosure of return information by certain officers and employees for investigative purposes.
- § 301.6103(k)(9)-1 Disclosure of returns and return information relating to payment of tax by credit card and debit card.
- § 301.6103(l)-1 Disclosure of returns and return information for purposes other than tax administration.
- § 301.6103(l)(2)-1 Disclosure of returns and return information to Pension Benefit Guaranty Corporation for purposes of research and studies.
- § 301.6103(l)(2)-2 Disclosure of returns and return information to Department of Labor for purposes of research and studies.
- § 301.6103(l)(2)-3 Disclosure to Department of Labor and Pension Benefit Guaranty Corporation of certain returns and return information.
- § 301.6103(l)(14)-1 Disclosure of return information to United States Customs Service.
- § 301.6103(l)(21)-1 Disclosure of return information to the Department of Health and Human Services to carry out eligibility requirements for health insurance affordability programs.
- § 301.6103(m)-1 Disclosure of taxpayer identity information.
- § 301.6103(n)-1 Disclosure of returns and return information in connection with written contracts or agreements for the acquisition of property or services for tax administration purposes.
- § 301.6103(n)-2 Disclosure of return information in connection with written contracts among the IRS, whistleblowers, and legal representatives of whistleblowers.
- § 301.6103(p)(2)(B)-1 Disclosure of returns and return information by other agencies.
- § 301.6103(p)(4)-1 Procedures relating to safeguards for returns or return information.
- § 301.6103(p)(7)-1 Procedures for administrative review of a determination that an authorized recipient has failed to safeguard returns or return information.
- § 301.6104(a)-1 Public inspection of material relating to tax-exempt organizations.
- § 301.6104(a)-2 Public inspection of material relating to pension and other plans.
- § 301.6104(a)-3 Public inspection of Internal Revenue Service letters and documents relating to pension and other plans.
- § 301.6104(a)-4 Requirement for 26 or more plan participants.
- § 301.6104(a)-5 Withholding of certain information from public inspection.
- § 301.6104(a)-6 Procedural rules for inspection.
- § 301.6104(b)-1 Publicity of information on certain information returns.
- § 301.6104(c)-1 Disclosure of certain information to State officials.
- § 301.6104(d)-0 Table of contents.
- § 301.6104(d)-1 Public inspection and distribution of applications for tax exemption and annual information returns of tax-exempt organizations.
- § 301.6104(d)-2 Making applications and returns widely available.
- § 301.6104(d)-3 Tax-exempt organization subject to harassment campaign.
- § 301.6105-1 Compilation of relief from excess profits tax cases.
- § 301.6106-1 Publicity of unemployment tax returns.
- § 301.6108-1 Publication of statistics of income.
- § 301.6109-1 Identifying numbers.
- § 301.6109-2 Authority of the Secretary of Agriculture to collect employer identification numbers for purposes of the Food Stamp Act of 1977.
- § 301.6109-3 IRS adoption taxpayer identification numbers.
- § 301.6109-4 IRS truncated taxpayer identification numbers.
- § 301.6110-1 Public inspection of written determinations and background file documents.
- § 301.6110-2 Meaning of terms.
- § 301.6110-3 Deletion of certain information in written determinations open to public inspection.
- § 301.6110-4 Communications from third parties.
- § 301.6110-5 Notice and time requirements; actions to restrain disclosure; actions to obtain additional disclosure.
- § 301.6110-6 Written determinations issued in response to requests submitted before November 1, 1976.
- § 301.6110-7 Miscellaneous provisions.
- § 301.6111-1T Questions and answers relating to tax shelter registration.
- § 301.6111-2 Confidential corporate tax shelters.
- § 301.6111-3 Disclosure of reportable transactions.
- § 301.6112-1 Material advisors of reportable transactions must keep lists of advisees, etc.
- § 301.6114-1 Treaty-based return positions.
- Time and Place for Paying Tax
- Place and Due Date for Payment of Tax
- § 301.6151-1 Time and place for paying tax shown on returns.
- § 301.6153-1 Installment payments of estimated income tax by individuals.
- § 301.6155-1 Payment on notice and demand.
- § 301.6159-0 Table of contents.
- § 301.6159-1 Agreements for payment of tax liabilities in installments.
- § 301.6161-1 Extension of time for paying tax.
- § 301.6162-1 Extension of time for payment of tax on gain attributable to liquidation of personal holding companies.
- § 301.6163-1 Extension of time for payment of estate tax on value of reversionary or remainder interest in property.
- § 301.6164-1 Extension of time for payment of taxes by corporations expecting carrybacks.
- § 301.6165-1 Bonds where time to pay the tax or deficiency has been extended.
- § 301.6166-1 Extension of time for payment of estate tax where estate consists largely of interest in closely held business.
- Assessment
- In General
- § 301.6201-1 Assessment authority.
- § 301.6203-1 Method of assessment.
- § 301.6204-1 Supplemental assessments.
- § 301.6205-1 Special rules applicable to certain employment taxes.
- § 301.6211-1 Deficiency defined.
- § 301.6212-1 Notice of deficiency.
- § 301.6212-2 Definition of last known address.
- § 301.6213-1 Restrictions applicable to deficiencies; petition to Tax Court.
- § 301.6213-2 Omission of correct vehicle identification number.
- § 301.6215-1 Assessment of deficiency found by Tax Court.
- § 301.6221-1 Tax treatment determined at partnership level.
- § 301.6221(a)-1 Determination at partnership level.
- § 301.6221(b)-1 Election out for certain partnerships with 100 or fewer partners.
- § 301.6222-1 Partner's return must be consistent with partnership return.
- § 301.6222(a)-1 Consistent treatment of partnership items.
- § 301.6222(a)-2 Application of consistent reporting and notification rules to indirect partners.
- § 301.6222(b)-1 Notification to the Internal Revenue Service when partnership items are treated inconsistently.
- § 301.6222(b)-2 Effect of notification of inconsistent treatment.
- § 301.6222(b)-3 Partner receiving incorrect schedule.
- § 301.6223-1 Partnership representative.
- § 301.6223-2 Binding effect of actions of the partnership and partnership representative.
- § 301.6223(a)-1 Notice sent to tax matters partner.
- § 301.6223(a)-2 Withdrawal of notice of the beginning of an administrative proceeding.
- § 301.6223(b)-1 Notice group.
- § 301.6223(c)-1 Additional information regarding partners furnished to the Internal Revenue Service.
- § 301.6223(e)-1 Effect of Internal Revenue Service's failure to provide notice.
- § 301.6223(e)-2 Elections if Internal Revenue Service fails to provide timely notice.
- § 301.6223(f)-1 Duplicate copy of final partnership administrative adjustment.
- § 301.6223(g)-1 Responsibilities of the tax matters partner.
- § 301.6223(h)-1 Responsibilities of pass-thru partner.
- § 301.6224(a)-1 Participation in administrative proceedings.
- § 301.6224(b)-1 Partner may waive rights.
- § 301.6224(c)-1 Tax matters partner may bind nonnotice partners.
- § 301.6224(c)-2 Pass-thru partner binds indirect partners.
- § 301.6224(c)-3 Consistent settlements.
- § 301.6225-1 Partnership adjustment by the Internal Revenue Service.
- § 301.6225-2 Modification of imputed underpayment.
- § 301.6225-3 Treatment of partnership adjustments that do not result in an imputed underpayment.
- § 301.6226-1 Election for an alternative to the payment of the imputed underpayment.
- § 301.6226-2 Statements furnished to partners and filed with the IRS.
- § 301.6226-3 Adjustments taken into account by partners.
- § 301.6226(a)-1 Principal place of business of partnership.
- § 301.6226(b)-1 5-percent group.
- § 301.6226(e)-1 Jurisdictional requirement for bringing an action in District Court or United States Court of Federal Claims.
- § 301.6226(f)-1 Scope of judicial review.
- § 301.6227-1 Administrative adjustment request by partnership.
- § 301.6227-2 Determining and accounting for adjustments requested in an administrative adjustment request by the partnership.
- § 301.6227-3 Adjustments requested in an administrative adjustment request taken into account by reviewed year partners.
- § 301.6227(c)-1 Administrative adjustment request by the tax matters partner on behalf of the partnership.
- § 301.6227(d)-1 Administrative adjustment request filed on behalf of a partner.
- § 301.6229(b)-1 Extension by agreement.
- § 301.6229(b)-2 Special rule with respect to debtors in title 11 cases.
- § 301.6229(c)(2)-1 Substantial omission of income.
- § 301.6229(e)-1 Information with respect to unidentified partner.
- § 301.6229(f)-1 Special rule for partial settlement agreements.
- § 301.6230(b)-1 Request that correction not be made.
- § 301.6230(c)-1 Claim arising out of erroneous computation, etc.
- § 301.6230(e)-1 Tax matters partner required to furnish names.
- § 301.6231-1 Notice of proceedings and adjustments.
- § 301.6231(a)(1)-1 Exception for small partnerships.
- § 301.6231(a)(2)-1 Persons whose tax liability is determined indirectly by partnership items.
- § 301.6231(a)(3)-1 Partnership items.
- § 301.6231(a)(5)-1 Definition of affected item.
- § 301.6231(a)(6)-1 Computational adjustments.
- § 301.6231(a)(7)-1 Designation or selection of tax matters partner.
- § 301.6231(a)(7)-2 Designation or selection of tax matters partner for a limited liability company (LLC).
- § 301.6231(a)(12)-1 Special rules relating to spouses.
- § 301.6231(c)-1 Special rules for certain applications for tentative carryback and refund adjustments based on partnership losses, deductions, or credits.
- § 301.6231(c)-2 Special rules for certain refund claims based on losses, deductions, or credits from abusive tax shelter partnerships.
- § 301.6231(c)-3 Limitation on applicability of §§ 301.6231(c)-4 through 301.6231(c)-8.
- § 301.6231(c)-4 Termination and jeopardy assessment.
- § 301.6231(c)-5 Criminal investigations.
- § 301.6231(c)-6 Indirect method of proof of income.
- § 301.6231(c)-7 Bankruptcy and receivership.
- § 301.6231(c)-8 Prompt assessment.
- § 301.6231(d)-1 Time for determining profits interest of partners for purposes of sections 6223(b) and 6231(a)(11).
- § 301.6231(e)-1 Effect of a determination with respect to a nonpartnership item on the determination of a partnership item.
- § 301.6231(e)-2 Judicial decision not a bar to certain adjustments.
- § 301.6231(f)-1 Disallowance of losses and credits in certain cases.
- § 301.6232-1 Assessment, collection, and payment of imputed underpayment.
- § 301.6233-1 Extension to entities filing partnership returns.
- § 301.6233(a)-1 Interest and penalties determined from reviewed year.
- § 301.6233(b)-1 Interest and penalties with respect to the adjustment year return.
- § 301.6234-1 Judicial review of partnership adjustment.
- § 301.6235-1 Period of limitations on making adjustments.
- § 301.6241-1 Definitions.
- § 301.6241-2 Bankruptcy of the partnership.
- § 301.6241-3 Treatment where a partnership ceases to exist.
- § 301.6241-4 Payments nondeductible.
- § 301.6241-5 Extension to entities filing partnership returns.
- § 301.6241-6 Coordination with other chapters of the Internal Revenue Code.
- § 301.6241-7 Treatment of special enforcement matters.
- Collection
- General Provisions
- § 301.6301-1 Collection authority.
- § 301.6302-1 Manner or time of collection of taxes.
- § 301.6303-1 Notice and demand for tax.
- § 301.6305-1 Assessment and collection of certain liability.
- § 301.6311-1 Payment by check or money order.
- § 301.6311-2 Payment by credit card and debit card.
- § 301.6312-1 Treasury certificates of indebtedness, Treasury notes, and Treasury bills acceptable in payment of internal revenue taxes or stamps.
- § 301.6312-2 Certain Treasury savings notes acceptable in payment of certain internal revenue taxes.
- § 301.6313-1 Fractional parts of a cent.
- § 301.6314-1 Receipt for taxes.
- § 301.6315-1 Payments of estimated income tax.
- § 301.6316-1 Payment of income tax in foreign currency.
- § 301.6316-2 Definitions.
- § 301.6316-3 Allocation of tax attributable to foreign currency.
- § 301.6316-4 Return requirements.
- § 301.6316-5 Manner of paying tax by foreign currency.
- § 301.6316-6 Declarations of estimated tax.
- § 301.6316-7 Payment of Federal Insurance Contributions Act taxes in foreign currency.
- § 301.6316-8 Refunds and credits in foreign currency.
- § 301.6316-9 Interest, additions to tax, etc.
- § 301.6320-1 Notice and opportunity for hearing upon filing of notice of Federal tax lien.
- § 301.6321-1 Lien for taxes.
- § 301.6323(a)-1 Purchasers, holders of security interests, mechanic's lienors, and judgment lien creditors.
- § 301.6323(b)-1 Protection for certain interests even though notice filed.
- § 301.6323(c)-1 Protection for commercial transactions financing agreements.
- § 301.6323(c)-2 Protection for real property construction or improvement financing agreements.
- § 301.6323(c)-3 Protection for obligatory disbursement agreements.
- § 301.6323(d)-1 45-day period for making disbursements.
- § 301.6323(e)-1 Priority of interest and expenses.
- § 301.6323(f)-1 Place for filing notice; form.
- § 301.6323(g)-1 Refiling of notice of tax lien.
- § 301.6323(h)-0 Scope of definitions.
- § 301.6323(h)-1 Definitions.
- § 301.6323(i)-1 Special rules.
- § 301.6323(j)-1 Withdrawal of notice of federal tax lien in certain circumstances.
- § 301.6324-1 Special liens for estate and gift taxes; personal liability of transferees and others.
- § 301.6324A-1 Election of and agreement to special lien for estate tax deferred under section 6166 or 6166A.
- § 301.6325-1 Release of lien or discharge of property.
- § 301.6326-1 Administrative appeal of the erroneous filing of notice of federal tax lien.
- Seizure of Property for Collection of Taxes
- § 301.6330-1 Notice and opportunity for hearing prior to levy.
- § 301.6331-1 Levy and distraint.
- § 301.6331-2 Procedures and restrictions on levies.
- § 301.6331-3 Restrictions on levy while offers to compromise are pending.
- § 301.6331-4 Restrictions on levy while installment agreements are pending or in effect.
- § 301.6332-1 Surrender of property subject to levy.
- § 301.6332-2 Surrender of property subject to levy in the case of life insurance and endowment contracts.
- § 301.6332-3 The 21-day holding period applicable to property held by banks.
- § 301.6333-1 Production of books.
- § 301.6334-1 Property exempt from levy.
- § 301.6334-2 Wages, salary, and other income.
- § 301.6334-3 Determination of exempt amount.
- § 301.6334-4 Verified statements.
- § 301.6335-1 Sale of seized property.
- § 301.6336-1 Sale of perishable goods.
- § 301.6337-1 Redemption of property.
- § 301.6338-1 Certificate of sale; deed of real property.
- § 301.6339-1 Legal effect of certificate of sale of personal property and deed of real property.
- § 301.6340-1 Records of sale.
- § 301.6341-1 Expense of levy and sale.
- § 301.6342-1 Application of proceeds of levy.
- § 301.6343-1 Requirement to release levy and notice of release.
- § 301.6343-2 Return of wrongfully levied upon property.
- § 301.6343-3 Return of property in certain cases.
- § 301.6361-1 Collection and administration of qualified taxes.
- § 301.6361-2 Judicial and administrative proceedings; Federal representation of State interests.
- § 301.6361-3 Transfers to States.
- § 301.6361-4 Definitions.
- § 301.6361-5 Effective date of section 6361.
- § 301.6362-1 Types of qualified tax.
- § 301.6362-2 Qualified resident tax based on taxable income.
- § 301.6362-3 Qualified resident tax which is a percentage of Federal tax.
- § 301.6362-4 Rules for adjustments relating to qualified resident taxes.
- § 301.6362-5 Qualified nonresident tax.
- § 301.6362-6 Requirements relating to residence.
- § 301.6362-7 Additional requirements.
- § 301.6363-1 State agreements.
- § 301.6363-2 Withdrawal from State agreements.
- § 301.6363-3 Transition years.
- § 301.6363-4 Judicial review.
- § 301.6365-1 Definitions.
- § 301.6365-2 Commencement and cessation of applicability of subchapter E to individual taxpayers.
- Abatements, Credits, and Refunds
- Procedure in General
- § 301.6401-1 Amounts treated as overpayments.
- § 301.6402-1 Authority to make credits or refunds.
- § 301.6402-2 Claims for credit or refund.
- § 301.6402-3 Special rules applicable to income tax.
- § 301.6402-4 Payments in excess of amounts shown on return.
- § 301.6402-5 Offset of past-due support against overpayment.
- § 301.6402-6 Offset of past-due, legally enforceable debt against overpayment.
- § 301.6402-7 Claims for refund and applications for tentative carryback adjustments involving consolidated groups that include insolvent financial institutions.
- § 301.6403-1 Overpayment of installment.
- § 301.6404-0 Table of contents.
- § 301.6404-1 Abatements.
- § 301.6404-2 Abatement of interest.
- § 301.6404-3 Abatement of penalty or addition to tax attributable to erroneous written advice of the Internal Revenue Service.
- § 301.6404-4 Suspension of interest and certain penalties when the Internal Revenue Service does not timely contact the taxpayer.
- § 301.6405-1 Reports of refunds and credits.
- § 301.6407-1 Date of allowance of refund or credit.
- Rules of Special Application
- § 301.6411-1 Tentative carryback adjustments.
- § 301.6413-1 Special rules applicable to certain employment taxes.
- § 301.6414-1 Income tax withheld.
- § 301.6425-1 Adjustment of overpayment of estimated income tax by corporation.
- Limitations
- Limitations on Assessment and Collection
- § 301.6501(a)-1 Period of limitations upon assessment and collection.
- § 301.6501(b)-1 Time return deemed filed for purposes of determining limitations.
- § 301.6501(c)-1 Exceptions to general period of limitations on assessment and collection.
- § 301.6501(d)-1 Request for prompt assessment.
- § 301.6501(e)-1 Omission from return.
- § 301.6501(f)-1 Personal holding company tax.
- § 301.6501(g)-1 Certain income tax returns of corporations.
- § 301.6501(h)-1 Net operating loss or capital loss carrybacks.
- § 301.6501(i)-1 Foreign tax carrybacks; taxable years beginning after December 31, 1957.
- § 301.6501(j)-1 Investment credit carryback; taxable years ending after December 31, 1961.
- § 301.6501(m)-1 Tentative carryback adjustment assessment period.
- § 301.6501(n)-1 Special rules for chapter 42 and similar taxes.
- § 301.6501(n)-2 Certain contributions to section 501(c)(3) organizations.
- § 301.6501(n)-3 Certain set-asides described in section 4942(g)(2).
- § 301.6502-1 Collection after assessment.
- § 301.6503(a)-1 Suspension of running of period of limitation; issuance of statutory notice of deficiency.
- § 301.6503(b)-1 Suspension of running of period of limitation; assets of taxpayer in control or custody of court.
- § 301.6503(c)-1 Suspension of running of period of limitation; location of property outside the United States or removal of property from the United States; taxpayer outside of United States.
- § 301.6503(d)-1 Suspension of running of period of limitation; extension of time for payment of estate tax.
- § 301.6503(e)-1 Suspension of running of period of limitation; certain powers of appointment.
- § 301.6503(f)-1 Suspension of running of period of limitation; wrongful seizure of property of third-party owner and discharge of lien for substitution of value.
- § 301.6503(g)-1 Suspension pending correction.
- § 301.6503(j)-1 Suspension of running of period of limitations; extension in case of designated and related summonses.
- § 301.6511(a)-1 Period of limitation on filing claim.
- § 301.6511(b)-1 Limitations on allowance of credits and refunds.
- § 301.6511(c)-1 Special rules applicable in case of extension of time by agreement.
- § 301.6511(d)-1 Overpayment of income tax on account of bad debts, worthless securities, etc.
- § 301.6511(d)-2 Overpayment of income tax on account of net operating loss or capital loss carrybacks.
- § 301.6511(d)-3 Special rules applicable to credit against income tax for foreign taxes.
- § 301.6511(d)-4 Overpayment of income tax on account of investment credit carryback.
- § 301.6511(e)-1 Special rules applicable to manufactured sugar.
- § 301.6511(f)-1 Special rules for chapter 42 taxes.
- § 301.6512-1 Limitations in case of petition to Tax Court.
- § 301.6513-1 Time return deemed filed and tax considered paid.
- § 301.6514(a)-1 Credits or refunds after period of limitation.
- § 301.6514(b)-1 Credit against barred liability.
- § 301.6521-1 Mitigation of effect of limitation in case of related employee social security tax and self-employment tax.
- § 301.6521-2 Law applicable in determination of error.
- § 301.6532-1 Periods of limitation on suits by taxpayers.
- § 301.6532-2 Periods of limitation on suits by the United States.
- § 301.6532-3 Periods of limitation on suits by persons other than taxpayers.
- Interest
- Interest on Underpayments
- § 301.6601-1 Interest on underpayments.
- § 301.6602-1 Interest on erroneous refund recoverable by suit.
- § 301.6611-1 Interest on overpayments.
- § 301.6621-1 Interest rate.
- § 301.6621-2T Questions and answers relating to the increased rate of interest on substantial underpayments attributable to certain tax motivated transactions (temporary).
- § 301.6621-3 Higher interest rate payable on large corporate underpayments.
- § 301.6622-1 Interest compounded daily.
- Additions to the Tax, Additional Amounts, and Assessable Penalties
- Additions to the Tax and Additional Amounts
- § 301.6651-1 Failure to file tax return or to pay tax.
- § 301.6652-1 Failure to file certain information returns.
- § 301.6652-2 Failure by exempt organizations and certain nonexempt organizations to file certain returns or to comply with section 6104(d) for taxable years beginning after December 31, 1969.
- § 301.6652-3 Failure to file information with respect to employee retirement benefit plan.
- § 301.6653-1 Failure to pay tax.
- § 301.6654-1 Failure by individual to pay estimated income tax.
- § 301.6655-1 Failure by corporation to pay estimated income tax.
- § 301.6656-1 Abatement of penalty.
- § 301.6657-1 Bad checks.
- § 301.6658-1 Addition to tax in case of jeopardy.
- § 301.6659-1 Applicable rules.
- § 301.6671-1 Rules for application of assessable penalties.
- § 301.6672-1 Failure to collect and pay over tax, or attempt to evade or defeat tax.
- § 301.6673-1 Damages assessable for instituting proceedings before the Tax Court merely for delay.
- § 301.6674-1 Fraudulent statement or failure to furnish statement to employee.
- § 301.6678-1 Failure to furnish statements to payees.
- § 301.6679-1 Failure to file returns, etc. with respect to foreign corporations or foreign partnerships for taxable years beginning after September 3, 1982.
- § 301.6682-1 False information with respect to withholding allowances based on itemized deductions.
- § 301.6684-1 Assessable penalties with respect to liability for tax under chapter 42.
- § 301.6685-1 Assessable penalties with respect to private foundations' failure to comply with section 6104(d).
- § 301.6686-1 Failure of DISC to file returns.
- § 301.6688-1 Assessable penalties with respect to information required to be furnished with respect to possessions.
- § 301.6689-1 Failure to file notice of redetermination of foreign income taxes.
- § 301.6690-1 Penalty for fraudulent statement or failure to furnish statement to plan participant.
- § 301.6692-1 Failure to file actuarial report.
- § 301.6693-1 Penalty for failure to provide reports and documents concerning individual retirement accounts or annuities.
- § 301.6707-1 Failure to furnish information regarding reportable transactions.
- § 301.6707A-1 Failure to include on any return or statement any information required to be disclosed under section 6011 with respect to a reportable transaction.
- § 301.6708-1 Failure to maintain lists of advisees with respect to reportable transactions.
- § 301.6708-1T Failure to maintain list of investors in potentially abusive tax shelters (temporary).
- § 301.6712-1 Failure to disclose treaty-based return positions.
- § 301.6721-0 Table of Contents.
- § 301.6721-1 Failure to file correct information returns.
- § 301.6722-1 Failure to furnish correct payee statements.
- § 301.6723-1 Failure to comply with other information reporting requirements.
- § 301.6724-1 Reasonable cause.
- § 301.6751(b)-1 Supervisory and higher level official approval for penalties.
- General Provisions Relating to Stamps
- § 301.6801-1 Authority for establishment, alteration, and distribution.
- § 301.6802-1 Supply and distribution.
- § 301.6803-1 Accounting and safeguarding.
- § 301.6804-1 Attachment and cancellation.
- § 301.6805-1 Redemption of stamps.
- § 301.6806-1 Posting occupational tax stamps.
- Jeopardy, Bankruptcy, and Receiverships
- termination of taxable year
- § 301.6851-1 Termination of taxable year.
- § 301.6852-1 Termination assessments of tax in the case of flagrant political expenditures of section 501(c)(3) organizations.
- § 301.6861-1 Jeopardy assessments of income, estate, gift, and certain excise taxes.
- § 301.6862-1 Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes.
- § 301.6863-1 Stay of collection of jeopardy assessments; bond to stay collection.
- § 301.6863-2 Collection of jeopardy assessment; stay of sale of seized property pending Tax Court decision.
- § 301.6867-1 Presumptions where owner of large amount of cash is not identified.
- § 301.6871(a)-1 Immediate assessment of claims for income, estate, and gift taxes in bankruptcy and receivership proceedings.
- § 301.6871(a)-2 Collection of assessed taxes in bankruptcy and receivership proceedings.
- § 301.6871(b)-1 Claims for income, estate, and gift taxes in proceedings under the Bankruptcy Act and receivership proceedings; claim filed despite pendency of Tax Court proceedings.
- § 301.6872-1 Suspension of running of period of limitations on assessment.
- § 301.6873-1 Unpaid claims in bankruptcy or receivership proceedings.
- Transferees and Fiduciaries
- § 301.6901-1 Procedure in the case of transferred assets.
- § 301.6902-1 Burden of proof.
- § 301.6903-1 Notice of fiduciary relationship.
- § 301.6905-1 Discharge of executor from personal liability for decedent's income and gift taxes.
- Licensing
- § 301.7001-1 License to collect foreign items.
- Bonds
- § 301.7101-1 Form of bond and security required.
- § 301.7102-1 Single bond in lieu of multiple bonds.
- Closing Agreements and Compromises
- § 301.7121-1 Closing agreements.
- § 301.7122-0 Table of contents.
- § 301.7122-1 Compromises.
- Crimes, Other Offenses, and Forfeitures
- general provisions
- § 301.7207-1 Fraudulent returns, statements, or other documents.
- § 301.7209-1 Unauthorized use or sale of stamps.
- § 301.7214-1 Offenses by officers and employees of the United States.
- § 301.7216-0 Table of contents.
- § 301.7216-1 Penalty for disclosure or use of tax return information.
- § 301.7216-2 Permissible disclosures or uses without consent of the taxpayer.
- § 301.7216-3 Disclosure or use permitted only with the taxpayer's consent.
- § 301.7231-1 Failure to obtain license for collection of foreign items.
- Other Offenses
- § 301.7269-1 Failure to produce records.
- § 301.7272-1 Penalty for failure to register.
- § 301.7304-1 Penalty for fraudulently claiming drawback.
- § 301.7321-1 Seizure of property.
- § 301.7322-1 Delivery of seized property to U.S. marshal.
- § 301.7324-1 Special disposition of perishable goods.
- § 301.7325-1 Personal property valued at $2,500 or less.
- § 301.7326-1 Disposal of forfeited or abandoned property in special cases.
- § 301.7327-1 Customs laws applicable.
- Judicial Proceedings
- Civil Actions by the United States
- § 301.7401-1 Authorization.
- § 301.7403-1 Action to enforce lien or to subject property to payment of tax.
- § 301.7404-1 Authority to bring civil action for estate taxes.
- § 301.7406-1 Disposition of judgments and moneys recovered.
- § 301.7409-1 Action to enjoin flagrant political expenditures of section 501(c)(3) organizations.
- § 301.7422-1 Special rules for certain excise taxes imposed by chapter 42 or 43.
- § 301.7423-1 Repayments to officers or employees.
- § 301.7424-2 Intervention.
- § 301.7425-1 Discharge of liens; scope and application; judicial proceedings.
- § 301.7425-2 Discharge of liens; nonjudicial sales.
- § 301.7425-3 Discharge of liens; special rules.
- § 301.7425-4 Discharge of liens; redemption by United States.
- § 301.7426-1 Civil actions by persons other than taxpayers.
- § 301.7426-2 Recovery of damages in certain cases.
- § 301.7429-1 Review of jeopardy and termination assessment and jeopardy levy procedures; information to taxpayer.
- § 301.7429-2 Review of jeopardy and termination assessment and jeopardy levy procedures.
- § 301.7429-3 Review of jeopardy and termination assessment and jeopardy levy procedures; judicial action.
- § 301.7430-0 Table of contents.
- § 301.7430-1 Exhaustion of administrative remedies.
- § 301.7430-2 Requirements and procedures for recovery of reasonable administrative costs.
- § 301.7430-3 Administrative proceeding and administrative proceeding date.
- § 301.7430-4 Reasonable administrative costs.
- § 301.7430-5 Prevailing party.
- § 301.7430-6 Effective/applicability dates.
- § 301.7430-7 Qualified offers.
- § 301.7430-8 Administrative costs incurred in damage actions for violations of section 362 or 524 of the Bankruptcy Code.
- § 301.7432-1 Civil cause of action for failure to release a lien.
- § 301.7433-1 Civil cause of action for certain unauthorized collection actions.
- § 301.7433-2 Civil cause of action for violation of section 362 or 524 of the Bankruptcy Code.
- § 301.7452-1 Representation of parties.
- § 301.7454-1 Burden of proof in fraud and transferee cases.
- § 301.7454-2 Burden of proof in foundation manager, etc. cases.
- § 301.7456-1 Administration of oaths and procurement of testimony; production of records of foreign corporations, foreign trusts or estates and nonresident alien individuals.
- § 301.7457-1 Witness fees.
- § 301.7458-1 Hearings.
- § 301.7461-1 Publicity of proceedings.
- § 301.7476-1 Declaratory judgments.
- § 301.7477-1 Declaratory judgments relating to the value of certain gifts for gift tax purposes.
- § 301.7481-1 Date when Tax Court decision becomes final; decision modified or reversed.
- § 301.7482-1 Courts of review; venue.
- § 301.7483-1 Petition for review.
- § 301.7484-1 Change of incumbent in office.
- § 301.7502-1 Timely mailing of documents and payments treated as timely filing and paying.
- § 301.7503-1 Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday.
- § 301.7505-1 Sale of personal property acquired by the United States.
- § 301.7506-1 Administration of real estate acquired by the United States.
- § 301.7507-1 Banks and trust companies covered.
- § 301.7507-2 Scope of section generally.
- § 301.7507-3 Segregated or transferred assets.
- § 301.7507-4 Unsegregated assets.
- § 301.7507-5 Earnings.
- § 301.7507-6 Abatement and refund.
- § 301.7507-7 Establishment of immunity.
- § 301.7507-8 Procedure during immunity.
- § 301.7507-9 Termination of immunity.
- § 301.7507-10 Collection of tax after termination of immunity.
- § 301.7507-11 Exception of employment taxes.
- § 301.7508-1 Time for performing certain acts postponed by reason of service in a combat zone.
- § 301.7508A-1 Postponement of certain tax-related deadlines by reasons of a federally declared disaster or terroristic or military action.
- § 301.7510-1 Exemption from tax of domestic goods purchased for the United States.
- § 301.7512-1 Separate accounting for certain collected taxes.
- § 301.7513-1 Reproduction of returns and other documents.
- § 301.7514-1 Seals of office.
- § 301.7515-1 Special statistical studies and compilations on request.
- § 301.7516-1 Training and training aids on request.
- § 301.7517-1 Furnishing on request of statement explaining estate or gift valuation.
- Discovery of Liability and Enforcement of Title
- Examination and Inspection
- § 301.7601-1 Canvass of districts for taxable persons and objects.
- § 301.7602-1 Examination of books and witnesses.
- § 301.7602-2 Third party contacts.
- § 301.7603-1 Service of summons.
- § 301.7603-2 Third-party recordkeepers.
- § 301.7604-1 Enforcement of summons.
- § 301.7605-1 Time and place of examination.
- § 301.7606-1 Entry of premises for examination of taxable objects.
- § 301.7609-1 Special procedures for third-party summonses.
- § 301.7609-2 Notification of persons identified in third-party summonses.
- § 301.7609-3 Duty of and protection for the summoned party.
- § 301.7609-4 Right to intervene; right to institute a proceeding to quash.
- § 301.7609-5 Suspension of periods of limitations.
- § 301.7610-1 Fees and costs for witnesses.
- § 301.7611-1 Questions and answers relating to church tax inquiries and examinations.
- § 301.7621-1 Internal revenue districts.
- § 301.7622-1 Authority to administer oaths and certify.
- § 301.7623-1 General rules, submitting information on underpayments of tax or violations of the internal revenue laws, and filing claims for award.
- § 301.7623-2 Definitions.
- § 301.7623-3 Whistleblower administrative proceedings and appeals of award determinations.
- § 301.7623-4 Amount and payment of award.
- § 301.7624-1 Reimbursement to State and local law enforcement agencies.
- § 301.7641-1 Supervision of operations of certain manufacturers.
- § 301.7654-1 Coordination of U.S. and Guam individual income taxes.
- Definitions
- § 301.7701-1 Classification of organizations for federal tax purposes.
- § 301.7701-2 Business entities; definitions.
- § 301.7701-3 Classification of certain business entities.
- § 301.7701-4 Trusts.
- § 301.7701-5 Domestic and foreign business entities.
- § 301.7701-6 Definitions; person, fiduciary.
- § 301.7701-7 Trusts—domestic and foreign.
- § 301.7701-8 Military or naval forces and Armed Forces of the United States.
- § 301.7701-9 Secretary or his delegate.
- § 301.7701-10 District director.
- § 301.7701-11 Social security number.
- § 301.7701-12 Employer identification number.
- § 301.7701-13 Pre-1970 domestic building and loan association.
- § 301.7701-13A Post-1969 domestic building and loan association.
- § 301.7701-14 Cooperative bank.
- § 301.7701-15 Tax return preparer.
- § 301.7701-16 Other terms.
- § 301.7701-17T Collective-bargaining plans and agreements (temporary).
- § 301.7701-18 Definitions; spouse, husband and wife, husband, wife, marriage.
- § 301.7701(b)-0 Outline of regulation provision for section 7701(b)-1 through (b)-9.
- § 301.7701(b)-1 Resident alien.
- § 301.7701(b)-2 Closer connection exception.
- § 301.7701(b)-3 Days of presence in the United States that are excluded for purposes of section 7701(b).
- § 301.7701(b)-4 Residency time periods.
- § 301.7701(b)-5 Coordination with section 877.
- § 301.7701(b)-6 Taxable year.
- § 301.7701(b)-7 Coordination with income tax treaties.
- § 301.7701(b)-8 Procedural rules.
- § 301.7701(b)-9 Effective/applicability dates of §§ 301.7701(b)-1 through 301.7701(b)-7.
- § 301.7701(i)-0 Outline of taxable mortgage pool provisions.
- § 301.7701(i)-1 Definition of a taxable mortgage pool.
- § 301.7701(i)-2 Special rules for portions of entities.
- § 301.7701(i)-3 Effective dates and duration of taxable mortgage pool classification.
- § 301.7701(i)-4 Special rules for certain entities.
- § 301.7704-2 Transition provisions.
- § 301.7705-1 Certified professional employer organization.
- § 301.7705-2 CPEO certification process.
- General Rules
- Application of Internal Revenue Laws
- § 301.7803-1 Security bonds covering personnel of the Internal Revenue Service.
- § 301.7805-1 Rules and regulations.
- § 301.7811-1 Taxpayer assistance orders.
- § 301.7803-2 Internal Revenue Service Independent Office of Appeals resolution of Federal tax controversies without litigation.
- § 301.7803-3 Requests for referral to the Internal Revenue Service Independent Office of Appeals following the issuance of a notice of deficiency.
- § 301.9000-1 Definitions when used in §§ 301.9000-1 through 301.9000-6.
- § 301.9000-2 Considerations in responding to a request or demand for IRS records or information.
- § 301.9000-3 Testimony authorizations.
- § 301.9000-4 Procedure in the event of a request or demand for IRS records or information.
- § 301.9000-5 Written statement required for requests or demands in non-IRS matters.
- § 301.9000-6 Examples.
- § 301.9000-7 Effective date.
- § 301.9001 Statutory provisions; Outer Continental Shelf Lands Act Amendments of 1978.
- § 301.9001-1 Collection of fee.
- § 301.9001-2 Definitions.
- § 301.9001-3 Cross reference.
- § 301.9100-0 Outline of regulations.
- § 301.9100-1 Extensions of time to make elections.
- § 301.9100-2 Automatic extensions.
- § 301.9100-3 Other extensions.
- § 301.9100-4T Time and manner of making certain elections under the Economic Recovery Tax Act of 1981.
- § 301.9100-5T Time and manner of making certain elections under the Tax Equity and Fiscal Responsibility Act of 1982.
- § 301.9100-6T Time and manner of making certain elections under the Deficit Reduction Act of 1984.
- § 301.9100-7T Time and manner of making certain elections under the Tax Reform Act of 1986.
- § 301.9100-8 Time and manner of making certain elections under the Technical and Miscellaneous Revenue Act of 1988.
- § 301.9100-9T Election by a bank holding company to forego grandfather provision for all property representing pre-June 30, 1968, activities.
- § 301.9100-10T Election by certain family-owned bank holding companies to divest all banking or nonbanking property.
- § 301.9100-11T Election by a qualified bank holding corporation to pay in installments the tax attributable to sales under the Bank Holding Company Act.
- § 301.9100-12T Various elections under the Tax Reform Act of 1976.
- § 301.9100-14T Individual's election to terminate taxable year when case commences.
- § 301.9100-15T Election to use retroactive effective date.
- § 301.9100-16T Election to accrue vacation pay.
- § 301.9100-17T Procedure applicable to certain elections.
- § 301.9100-18T Election to include in gross income in year of transfer.
- § 301.9100-19T Election relating to passive investment income of electing small business corporations.
- § 301.9100-20T Election to treat certain distributions as made on the last day of the taxable year.
- § 301.9100-21 References to other temporary elections under various tax acts.
- § 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.
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