26 CFR Part 301 Procedure and Administration - complete›PART 301—PROCEDURE AND ADMINISTRATION›Limitations
Limitations on Assessment and Collection
26 CFR Part 301 Procedure and Administration - complete · 2026-09-26 edition · updated 2026-10-03 · California
In this part
- § 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…
- § 301.6503(b)-1 Suspension of running of period of limitation; assets of taxpayer in…
- § 301.6503(c)-1 Suspension of running of period of limitation; location of property…
- § 301.6503(d)-1 Suspension of running of period of limitation; extension of time for…
- § 301.6503(e)-1 Suspension of running of period of limitation; certain powers of…
- § 301.6503(f)-1 Suspension of running of period of limitation; wrongful seizure of…
- § 301.6503(g)-1 Suspension pending correction.
- § 301.6503(j)-1 Suspension of running of period of limitations; extension in case of…
- § 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…
- § 301.6511(d)-2 Overpayment of income tax on account of net operating loss or capital…
- § 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…
- § 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.
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