26 CFR Part 301 Procedure and Administration - complete›PART 301—PROCEDURE AND ADMINISTRATION›Assessment
In General
26 CFR Part 301 Procedure and Administration - complete · 2026-09-26 edition · updated 2026-10-03 · California
In this part
- § 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…
- § 301.6222(b)-1 Notification to the Internal Revenue Service when partnership items are…
- § 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…
- § 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…
- § 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…
- § 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…
- § 301.6227-3 Adjustments requested in an administrative adjustment request taken into…
- § 301.6227(c)-1 Administrative adjustment request by the tax matters partner on behalf…
- § 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…
- § 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…
- § 301.6231(a)(12)-1 Special rules relating to spouses.
- § 301.6231(c)-1 Special rules for certain applications for tentative carryback and…
- § 301.6231(c)-2 Special rules for certain refund claims based on losses, deductions, or…
- § 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…
- § 301.6231(e)-1 Effect of a determination with respect to a nonpartnership item on the…
- § 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.
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