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26 CFR Part 301 Procedure and Administration - complete›PART 301—PROCEDURE AND ADMINISTRATION›Limitations›Limitations on Assessment and Collection

§ 301.6503(g)-1 Suspension pending correction.

26 CFR Part 301 Procedure and Administration - complete · 2026-09-26 edition · updated 2026-10-03 · California

The running of the periods of limitations provided in sections 6501 and 6502 on the making of assessments, the collection by levy, or a proceeding in court in respect of any tax imposed by chapter 42 or section 507, 4971, or 4975 shall be suspended for any period described in section 507(g)(2) or during which the Commissioner has extended the time for making correction under section 4963(e)(1)(B).

[T.D. 7838, 47 FR 44252, Oct. 7, 1982, as amended by T.D. 8084, 51 FR 16305, May 2, 1986]

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