State statute
26 CFR Part 301 Procedure and Administration - complete
California foreclosure, tax-defaulted, court-ordered and probate-sale law and official procedures — verbatim and citable.
- Edition
- 2026-09-26
- Last updated
- 2026-10-03
- Contents
- 1 chapter · 629 sections
- Jurisdiction
- California
Contents
▸26 CFR Part 301 Procedure and Administration - complete
Overview▸PART 301—PROCEDURE AND ADMINISTRATION
Overview▸Information and Returns
Overview▸records, statements, and special returns
Overview- § 301.269B-1 Stapled foreign corporations.
- § 301.1474-1 Required use of electronic form for financial institutions filing Form 1042, Form…
- § 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 usi…
- § 301.6011-10 Certain organizations, including trusts, required to file unrelated business inc…
- § 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 Chapte…
- § 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 advi…
- § 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 organ…
- § 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 Office…
- § 301.6021-1 Listing by district directors of taxable objects owned by nonresidents of interna…
- § 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 …
- § 301.6033-5 Disclosure by tax-exempt entities that are parties to certain reportable transact…
- § 301.6034-1 Returns by trusts described in section 4947(a)(2) or claiming charitable or other…
- § 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 corp…
- § 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…
- § 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 ac…
- § 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 b…
- § 301.6050M-1 Information returns relating to persons receiving contracts from certain Federal…
- § 301.6051-1 Receipts for employees.
- § 301.6052-1 Information returns and statements regarding payment of wages in the form of grou…
- § 301.6056-1 Rules relating to reporting by applicable large employers on health insurance cov…
- § 301.6056-2 Electronic furnishing of statements.
- § 301.6057-1 Employee retirement benefit plans; identification of participant with deferred ve…
- § 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 vest…
- § 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 r…
- § 301.6059-1 Periodic report of actuary.
- § 301.6059-2 Required use of electronic form for filing requirements relating to periodic repo…
- § 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 cert…
- § 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 agen…
- § 301.6103(a)-2 Disclosures after December 31, 1976, by attorneys of the Department of Justice…
- § 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 inf…
- § 301.6103(h)(4)-1 Disclosure of returns and return information in whistleblower administrativ…
- § 301.6103(i)-1 Disclosure of returns and return information (including taxpayer return inform…
- § 301.6103(j)(1)-1 Disclosures of return information reflected on returns to officers and empl…
- § 301.6103(j)(5)-1 Disclosures of return information reflected on returns to officers and empl…
- § 301.6103(k)(6)-1 Disclosure of return information by certain officers and employees for inve…
- § 301.6103(k)(9)-1 Disclosure of returns and return information relating to payment of tax by …
- § 301.6103(l)-1 Disclosure of returns and return information for purposes other than tax admin…
- § 301.6103(l)(2)-1 Disclosure of returns and return information to Pension Benefit Guaranty Co…
- § 301.6103(l)(2)-2 Disclosure of returns and return information to Department of Labor for pur…
- § 301.6103(l)(2)-3 Disclosure to Department of Labor and Pension Benefit Guaranty Corporation …
- § 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 Ser…
- § 301.6103(m)-1 Disclosure of taxpayer identity information.
- § 301.6103(n)-1 Disclosure of returns and return information in connection with written contra…
- § 301.6103(n)-2 Disclosure of return information in connection with written contracts among th…
- § 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 …
- § 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 t…
- § 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 annua…
- § 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 numb…
- § 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 inspecti…
- § 301.6110-4 Communications from third parties.
- § 301.6110-5 Notice and time requirements; actions to restrain disclosure; actions to obtain a…
- § 301.6110-6 Written determinations issued in response to requests submitted before November 1…
- § 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
Overview▸Place and Due Date for Payment of Tax
Overview- § 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 perso…
- § 301.6163-1 Extension of time for payment of estate tax on value of reversionary or remainder…
- § 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 inte…
▸Assessment
Overview▸In General
Overview- § 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 treate…
- § 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 Se…
- § 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 …
- § 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 adjustm…
- § 301.6227-3 Adjustments requested in an administrative adjustment request taken into account …
- § 301.6227(c)-1 Administrative adjustment request by the tax matters partner on behalf of the …
- § 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 com…
- § 301.6231(a)(12)-1 Special rules relating to spouses.
- § 301.6231(c)-1 Special rules for certain applications for tentative carryback and refund adju…
- § 301.6231(c)-2 Special rules for certain refund claims based on losses, deductions, or credit…
- § 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 622…
- § 301.6231(e)-1 Effect of a determination with respect to a nonpartnership item on the determi…
- § 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
Overview▸General Provisions
Overview- § 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 accepta…
- § 301.6312-2 Certain Treasury savings notes acceptable in payment of certain internal revenue …
- § 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 li…
- § 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 ot…
- § 301.6324A-1 Election of and agreement to special lien for estate tax deferred under section …
- § 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
Overview- § 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…
- § 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 taxpaye…
▸Abatements, Credits, and Refunds
Overview▸Procedure in General
Overview- § 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 …
- § 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 …
- § 301.6404-4 Suspension of interest and certain penalties when the Internal Revenue Service do…
- § 301.6405-1 Reports of refunds and credits.
- § 301.6407-1 Date of allowance of refund or credit.
▸Limitations
Overview▸Limitations on Assessment and Collection
Overview- § 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…
- § 301.6503(b)-1 Suspension of running of period of limitation; assets of taxpayer in control o…
- § 301.6503(c)-1 Suspension of running of period of limitation; location of property outside th…
- § 301.6503(d)-1 Suspension of running of period of limitation; extension of time for payment o…
- § 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…
- § 301.6503(g)-1 Suspension pending correction.
- § 301.6503(j)-1 Suspension of running of period of limitations; extension in case of designate…
- § 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 car…
- § 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 ta…
- § 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
Overview▸Interest on Underpayments
Overview- § 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 …
- § 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
Overview▸Additions to the Tax and Additional Amounts
Overview- § 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 certa…
- § 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 de…
- § 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 par…
- § 301.6682-1 False information with respect to withholding allowances based on itemized deduct…
- § 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 …
- § 301.6686-1 Failure of DISC to file returns.
- § 301.6688-1 Assessable penalties with respect to information required to be furnished with re…
- § 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 particip…
- § 301.6692-1 Failure to file actuarial report.
- § 301.6693-1 Penalty for failure to provide reports and documents concerning individual retire…
- § 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 dis…
- § 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 (tempo…
- § 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
▸Jeopardy, Bankruptcy, and Receiverships
Overview▸termination of taxable year
Overview- § 301.6851-1 Termination of taxable year.
- § 301.6852-1 Termination assessments of tax in the case of flagrant political expenditures of …
- § 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 …
- § 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 Co…
- § 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 bankruptc…
- § 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 …
- § 301.6872-1 Suspension of running of period of limitations on assessment.
- § 301.6873-1 Unpaid claims in bankruptcy or receivership proceedings.
▸Closing Agreements and Compromises
▸Crimes, Other Offenses, and Forfeitures
Overview▸general provisions
Overview- § 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
Overview- § 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
Overview▸Civil Actions by the United States
Overview- § 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) organizatio…
- § 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; infor…
- § 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; judic…
- § 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 …
- § 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 fo…
- § 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 h…
- § 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…
- § 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
Overview▸Examination and Inspection
Overview- § 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 th…
- § 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
Overview- § 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 sectio…
- § 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
Overview▸Application of Internal Revenue Laws
Overview- § 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 …
- § 301.7803-3 Requests for referral to the Internal Revenue Service Independent Office of Appea…
- § 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 …
- § 301.9100-5T Time and manner of making certain elections under the Tax Equity and Fiscal Resp…
- § 301.9100-6T Time and manner of making certain elections under the Deficit Reduction Act of 1…
- § 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…
- § 301.9100-9T Election by a bank holding company to forego grandfather provision for all prope…
- § 301.9100-10T Election by certain family-owned bank holding companies to divest all banking o…
- § 301.9100-11T Election by a qualified bank holding corporation to pay in installments the tax…
- § 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 corpo…
- § 301.9100-20T Election to treat certain distributions as made on the last day of the taxable …
- § 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 Bi…