26 CFR Part 301 Procedure and Administration - complete›PART 301—PROCEDURE AND ADMINISTRATION›General Rules
Application of Internal Revenue Laws
26 CFR Part 301 Procedure and Administration - complete · 2026-09-26 edition · updated 2026-10-03 · California
In this part
- § 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…
- § 301.7803-3 Requests for referral to the Internal Revenue Service Independent Office…
- § 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…
- § 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…
- § 301.9100-5T Time and manner of making certain elections under the Tax Equity and…
- § 301.9100-6T Time and manner of making certain elections under the Deficit Reduction…
- § 301.9100-7T Time and manner of making certain elections under the Tax Reform Act of…
- § 301.9100-8 Time and manner of making certain elections under the Technical and…
- § 301.9100-9T Election by a bank holding company to forego grandfather provision for…
- § 301.9100-10T Election by certain family-owned bank holding companies to divest all…
- § 301.9100-11T Election by a qualified bank holding corporation to pay in installments…
- § 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…
- § 301.9100-20T Election to treat certain distributions as made on the last day of the…
- § 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…
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