Site Feedback

Website Feedback

This contact form is only for website help or website suggestions. If you have questions or comments regarding a published document please contact the publishing agency. Comments or questions about document content can not be answered by OFR staff. Please do not provide confidential information or personal data.

Title 26

This content is from the eCFR and is authoritative but unofficial.

Displaying title 26, up to date as of 8/10/2026. Title 26 was last amended 8/10/2026.
view historical versions
  1. Title 26 —Internal Revenue
  2. Chapter I —Internal Revenue Service, Department of the Treasury
  3. Subchapter F —Procedure and Administration
  4. Part 301
  • Table of Contents
  • Details
  • Print/PDF
  • Display Options
  • Subscribe
  • Timeline
  • Go to Date
  • Compare Dates
  • Published Edition
  • Developer Tools
eCFR Content

The Code of Federal Regulations (CFR) is the official legal print publication containing the codification of the general and permanent rules published in the Federal Register by the departments and agencies of the Federal Government. The Electronic Code of Federal Regulations (eCFR) is a continuously updated online version of the CFR. It is not an official legal edition of the CFR.

Learn more about the eCFR, its status, and the editorial process.

Enhanced Content
The complete text of this part is too large to display all at once. A summary of part level content is listed below followed by the table of contents, where you can drill down further.

PART 301—PROCEDURE AND ADMINISTRATION

Authority:

26 U.S.C. 7805.

Section 301.1474-1 also issued under 26 U.S.C. 1474(f).

Section 301.6011-2 also issued under 26 U.S.C. 6011(e).

Section 301.6011-3 also issued under 26 U.S.C. 6011.

Section 301.6011-5 also issued under 26 U.S.C. 6011.

Section 301.6011-6 also issued under 26 U.S.C. 6011(a).

Section 301.6011-7 also issued under 26 U.S.C. 6011(e).

Section 301.6011-10 also issued under 26 U.S.C. 6011.

Section 301.6011-11 also issued under 26 U.S.C. 6011.

Section 301.6011-12 also issued under 26 U.S.C. 6011.

Section 301.6011-13 also issued under 26 U.S.C. 6011.

Section 301.6011-14 also issued under 26 U.S.C. 6011.

Section 301.6011-15 also issued under 26 U.S.C. 6011.

Section 301.6012-2 also issued under 26 U.S.C. 6012.

Section 301.6033-4 also issued under 26 U.S.C. 6033.

Section 301.6036-1 also issued under 26 U.S.C. 6036.

Section 301.6037-2 also issued under 26 U.S.C. 6037.

Section 301.6039E-1 also issued under 26 U.S.C. 6039E.

Section 301.6050M-1 also issued under 26 U.S.C. 6050M.

Section 301.6057-3 also issued under 26 U.S.C. 6011 and 6057.

Section 301.6058-2 also issued under 26 U.S.C. 6011 and 6058.

Section 301.6059-2 also issued under 26 U.S.C. 6011 and 6059.

Section 301.6061-1 also issued under 26 U.S.C. 6061.

Section 301.6081-2 also issued under 26 U.S.C. 6081(a).

Section 301.6103(c)-1 also issued under 26 U.S.C. 6103(c).

Section 301.6103(h)(4)-1 also issued under 26 U.S.C. 6103(h)(4) and 26 U.S.C. 6103(q).

Section 301.6103(j)(1)-1 also issued under 26 U.S.C. 6103(j)(1) and 6103(q).

Section 301.6103(j)(5)-1 also issued under 26 U.S.C. 6103(j)(5).

Section 301.6103(k)(6)-1 also issued under 26 U.S.C. 6103(k)(6);

Section 301.6103(k)(6)-1T also issued under 26 U.S.C. 6103(k)(6);

Section 301.6103(k)(9)-1 also issued under 26 U.S.C. 6103(k)(9) and 26 U.S.C. 6103(q).

Section 301.6103(l)-1 also issued under 26 U.S.C. 6103(q).

Section 301.6103(l)(14)-1 also issued under 26 U.S.C. 6103(l)(14).

Section 301.6103(l)(21)-(1) also issued under 26 U.S.C. 6103(l)(21) and 6103(q).

Section 301.6103(m)-1 also issued under 26 U.S.C. 6103(q).

Section 301.6103(n)-1 also issued under 26 U.S.C. 6103(n).

Section 301.6103(n)-2 also issued under 26 U.S.C. 6103(n).

Section 301.6103(n)-2 also issued under 26 U.S.C. 6103(q).

Section 301.6103(p)(2)(B)-1 also issued under 26 U.S.C. 6103(p)(2).

Section 301.6103(p)(2)(B)-1T also issued under 26 U.S.C. 6103(p)(2).

Sections 301.6103(p)(4)-1 and 301.6103(p)(7)-1T also issued under 26 U.S.C. 6103(p)(4) and (7) and (q),

Section 301.6104(a)-6(d) is also issued under 5 U.S.C. 552.

Section 301.6104(b)-1(d)(4) is also issued under 5 U.S.C. 552.

Section 301.6104(c)-1 also issued under 26 U.S.C. 6104(c).

Section 301.6104(d)-1(d)(3)(i) is also issued under 5 U.S.C. 552.

Section 301.6104(d)-2 also issued under 26 U.S.C. 6104(d)(3).

Section 301.6104(d)-3 also issued under 26 U.S.C. 6104(d)(3).

Section 301.6104(d)-4 also issued under 26 U.S.C. 6104(e)(3).

Section 301.6104(d)-5 also issued under 26 U.S.C. 6104(e)(3).

Section 301.6109-1 also issued under 26 U.S.C. 6109 (a), (c), and (d).

Section 301.6109-3 also issued under 26 U.S.C. 6109.

Section 301.6111-1T also issued under 26 U.S.C. 6111.

Section 301.6111-2T also issued under 26 U.S.C. 6111(f)(4).

Section 301.6111-3 also issued under 26 U.S.C. 6111.

Section 301.6111-3T also issued under 26 U.S.C. 6111.

Section 301.6112-1T also issued under 26 U.S.C. 6112.

Section 301.6114-1 also issued under 26 U.S.C. 6114.

Section 301.6213-2 also issued under 26 U.S.C. 6213.

Section 301.6221(a)-1 also issued under 26 U.S.C. 6221.

Section 301.6221(b)-1 also issued under sections 6221 and 6241.

Section 301.6222-1 also issued under 26 U.S.C. 6222 and 6223.

Section 301.6222(a)-1T also issued under 26 U.S.C. 6230(k).

Section 301.6222(a)-2T also issued under 26 U.S.C. 6230(k).

Section 301.6222(b)-1T also issued under 26 U.S.C. 6230(k).

Section 301.6222(b)-2T also issued under 26 U.S.C. 6230(k).

Section 301.6222(b)-3T also issued under 26 U.S.C. 6230 (i) and (k).

Section 301.6223(a)-1T also issued under 26 U.S.C. 6230(k).

Section 301.6223(a)-2T also issued under 26 U.S.C. 6230(k).

Section 301.6223(b)-1T also issued under 26 U.S.C. 6230 (i) and (k).

Section 301.6223(b)-2T also issued under 26 U.S.C. 6230(k).

Section 301.6223(c)-1T also issued under 26 U.S.C. 6223(c) and 6230 (i) and (k).

Section 301.6223(e)-1T also issued under 26 U.S.C. 6230(k).

Section 301.6223(e)-2T also issued under 26 U.S.C. 6230 (i) and (k).

Section 301.6223(f)-1T also issued under 26 U.S.C. 6230(k).

Section 301.6223(g)-1T also issued under 26 U.S.C. 6223(g) and 6230 (i) and (k).

Section 301.6223(h)-1T also issued under 26 U.S.C. 6230 (i) and (k).

Section 301.6224(a)-1T also issued under 26 U.S.C. 6230(k).

Section 301.6224(b)-1T also issued under 26 U.S.C. 6230 (i) and (k).

Section 301.6224(c)-1T also issued under 26 U.S.C. 6230 (i) and (k).

Section 301.6224(c)-2T also issued under 26 U.S.C. 6230(k).

Section 301.6224(c)-3T also issued under 26 U.S.C. 6230 (i) and (k).

Section 301.6225-1 also issued under 26 U.S.C. 6225.

Section 301.6225-2 also issued under 26 U.S.C. 6223 and 6225.

Section 301.6225-3 also issued under 26 U.S.C. 6225.

Section 301.6226-1 also issued under 26 U.S.C. 6223 and 6226.

Section 301.6226-2 also issued under 26 U.S.C. 6226.

Section 301.6226-3 also issued under 26 U.S.C. 6226.

Section 301.6226(a)-1T also issued under 26 U.S.C. 6230(k).

Section 301.6226(b)-1T also issued under 26 U.S.C. 6230(k).

Section 301.6226(e)-1T also issued under 26 U.S.C. 6230(k).

Section 301.6226(f)-1T also issued under 26 U.S.C. C. 6230(k).

Section 301.6227-1 also issued under 26 U.S.C. 6223 and 6227.

Section 301.6227-2 also issued under 26 U.S.C. 6227.

Section 301.6227-3 also issued under 26 U.S.C. 6227.

Section 301.6229(c)(2)-1 is also issued under 26 U.S.C. 6230(k).

Section 301.6229(c)(2)-1T also issued under 26 U.S.C. § 6230(k).

Section 301.6231-1 also issued under 26 U.S.C. 6231.

Section 301.6231(a)(6)-1T also issued under 26 U.S.C. 6230(k).

Section 301.6231(a)(7)-1 also issued under 26 U.S.C. 6230 (i) and (k).

Section 301.6231(a)(7)-2 also issued under 26 U.S.C. 6230 (i) and (k).

Section 301.6231(a)(12)-1T also issued under 26 U.S.C. 6230(k) and 6231(a)(12).

Section 301.6231(c)-1 also issued under 26 U.S.C. 6231(c)(1) and (3).

Section 301.6231(c)-2 also issued under 26 U.S.C. 6231(c)(1) and (3).

Section 301.6231(c)-3T also issued under 26 U.S.C. 6230(k) and 6231(c).

Section 301.6231(c)-4T also issued under 26 U.S.C. 6230(k) and 6231(c).

Section 301.6231(c)-5T also issued under 26 U.S.C. 6230(k) and 6231(c).

Section 301.6231(c)-6T also issued under 26 U.S.C. 6230(k) and 6231(c).

Section 301.6231(c)-7T also issued under 26 U.S.C. 6230(k) and 6231(c).

Section 301.6231(c)-8T also issued under 26 U.S.C. 6230(k) and 6231(c).

Section 301.6231(d)-1T also issued under 26 U.S.C. 6230(k).

Section 301.6231(e)-1T also issued under 26 U.S.C. 6230(k).

Section 301.6231(e)-2T also issued under 26 U.S.C. 6230(k).

Section 301.6231(f)-1T also issued under 26 U.S.C. 6230 (i) and (k) and 6231(f).

Section 301.6232-1 also issued under 26 U.S.C. 6232.

Section 301.6233-1T also issued under 26 U.S.C. 6230(k) and 6233.

Section 301.6233(a)-1 also issued under 26 U.S.C. 6233.

Section 301.6233(b)-1 also issued under 26 U.S.C. 6233.

Section 301.6234-1 also issued under 26 U.S.C. 6234.

Section 301.6235-1 also issued under 26 U.S.C. 6235.

Section 301.6241-1 also issued under sections 48D(d), 6241, and 6417.

Section 301.6241-2 also issued under 26 U.S.C. 6241.

Section 301.6241-3 also issued under 26 U.S.C. 6241.

Section 301.6241-4 also issued under 26 U.S.C. 6241.

Section 301.6241-5 also issued under 26 U.S.C. 6241.

Section 301.6241-6 also issued under 26 U.S.C. 6241.

Section 301.6241-7 also issued under sections 48D(d), 6241, and 6417.

Section 301.6311-2 also issued under 26 U.S.C. 6311.

Section 301.6323(f)-(1)(c) also issued under 26 U.S.C. 6323(f)(3).

Section 301.6325-1T also issued under 26 U.S.C. 6326.

Section 301.6335-1 also issued under 26 U.S.C. 6335(e)(2).

Section 301.6343-1 also issued under 26 U.S.C. 6343.

Section 301.6343-2 also issued under 26 U.S.C. 6343.

Section 301.6402-2(g) also issued under 26 U.S.C. 6402(n).

Section 301.6402-3 also issued under 95 Stat. 357 amending 88 Stat. 2351.

Section 301.6402-7 also issued under 26 U.S.C. 6402(i) and 6411(c).

Section 301.6404-2 also issued under 26 U.S.C. 6404.

Section 301.6404-3 also issued under 26 U.S.C. 6404(f)(3).

Section 301.6621-1 also issued under 26 U.S.C. 6230(k).

Section 301.6689-1 also issued under 26 U.S.C. 6689(a), 26 U.S.C. 6227(d), and 26 U.S.C. 6241(11).

Section 301.6689-1T also issued under 26 U.S.C. 6689(a).

Section 301.6708-1 also issued under 26 U.S.C. 6708

Section 301.6721-1 also issued under 26 U.S.C. 6011 and 6721.

Section 301.6751(b)-1(a)(4) also issued under 26 U.S.C. 6751(b)(1).

Section 301.7216-2, paragraphs (o) and (p) also issued under 26 U.S.C. 7216(b)(3).

Section 301.7502-1 also issued under 26 U.S.C. 7502.

Section 301.7502-2 also issued under 26 U.S.C. 7502.

Section 301.7507-1 also issued under 26 U.S.C. 597.

Section 301.7507-9 also issued under 26 U.S.C. 597.

Section 301.7508-1 also issued under 26 U.S.C. 7508(a)(1)(K).

Section 301.7508A-1 also issued under 26 U.S.C. 7508(a)(1)(K) and 7508A(a).

Section 301.7605-1 also issued under section 6228(b) of the Technical and Miscellaneous Revenue Act of 1988.

Sections 301.7623-1 through 301.7623-4 also issued under 26 U.S.C. 7623.

Section 301.7624-1 also issued under 26 U.S.C. 7624.

Section 301.7701-1(a)(4) also issued under 26 U.S.C. 7701(a)(40).

Section 301.7701-2 also issued under 26 U.S.C. 7701.

Sections 301.7701(b)-1 through 301.7701(b)-9 also issued under 26 U.S.C. 7701(b)(11).

Section 301.7701(i)-1(g)(1) also issued under 26 U.S.C. 7701(i)(2)(D).

Section 301.7701(i)-4(b) also issued under 26 U.S.C. 7701(i)(3).

Section 301.7705-1 also issued under 26 U.S.C. 7705(h).

Section 301.7705-2 also issued under 26 U.S.C. 7705(h).

Section 301.7803-2 is also issued under 26 U.S.C. 7803(e).

Section 301.7803-3 is also issued under 26 U.S.C. 7803(e).

Section 301.9000-1 also issued under 5 U.S.C. 301 and 26 U.S.C. 6103(q) and 7804;

Section 301.9000-2 also issued under 5 U.S.C. 301 and 26 U.S.C. 6103(q) and 7804;

Section 301.9000-3 also issued under 5 U.S.C. 301 and 26 U.S.C. 6103(q) and 7804;

Section 301.9000-4 also issued under 5 U.S.C. 301 and 26 U.S.C. 6103(q) and 7804;

Section 301.9000-5 also issued under 5 U.S.C. 301 and 26 U.S.C. 6103(q) and 7804;

Section 301.9000-6 also issued under 5 U.S.C. 301 and 26 U.S.C. 6103(q) and 7804;

Section 301.9100-1T also issued under 26 U.S.C. 6081.

Section 301.9100-2T also issued under 26 U.S.C. 6081.

Section 301.9100-3T also issued under 26 U.S.C. 6081.

Section 301.9100-4T also issued under 26 U.S.C. 168(f)(8)(G).

Section 301.9100-7T also issued under 26 U.S.C. 42, 48, 56, 83, 141, 142, 143, 145, 147, 165, 168, 216, 263, 263A, 448, 453C, 468B, 469, 474, 585, 616, 617, 1059, 2632, 2652, 3121, 4982, 7701; and under the Tax Reform Act of 1986, 100 Stat. 2746, sections 203, 204, 243, 311, 646, 801, 806, 905, 1704, 1801, 1802, and 1804.

Section 301.9100-8 also issued under 26 U.S.C. 1(i)(7), 41(h), 42(b)(2)(A)(ii), 42(d)(3), 42(f)(1), 42(g)(3), 42(i)(2)(B), 42(j)(5)(B), 121(d)(9), 142(i)(2), 165(l), 168(b)(2), 219(g)(4), 245(a)(10), 263A(d)(1), 263A(d)(3)(B), 263A(h), 460(b)(3), 643(g)(2), 831(b)(2)(A), 835(a), 865(f), 865(g)(3), 865(h)(2), 904(g)(10), 2056(b)(7)(c)(ii), 2056A(d), 2523(f)(6)(B), 3127, and 7520(a); the Technical and Miscellaneous Revenue Act of 1988, 102 Stat. 3324, sections 1002(a)(23)(B), 1005(c)(11), 1006(d)(15), 1006(j)(1)(C), 1006(t)(18)(B), 1012(n)(3), 1014(c)(1), 1014(c)(2), 2004(j)(1), 2004(m)(5), 5012(e)(4), 6181(c)(2), and 6277; and under the Tax Reform Act of 1986, 100 Stat. 2746, section 905(a).

Sections 301.9100-9T, 301.9100-10T and 301.9100-11T also issued under 26 U.S.C. 1103 (g) and (h) and 6158(a).

Sections 301.9100-13T, 301.9100-14T and 301.9100-15T also issued under 26 U.S.C. 108(d)(8) and 1017(b)(3)(E).

Section 301.9100-16T also issued under 26 U.S.C. 463(d).

Section 301.9100-22T is also issued under section 1101(g)(4) of Public Law 114-74.

Source:

32 FR 15241, Nov. 3, 1967, unless otherwise noted.

Editorial Note

Editorial Note:

In the text of this part, integral section references are to sections of the Internal Revenue Code of 1954; decimal section references are to the Code of Federal Regulations.

References in the text to the “Code” are references to sections of the Internal Revenue Code of 1954.

Title 26Internal RevenuePart / Section
Chapter IInternal Revenue Service, Department of the Treasury1 – 899
Subchapter FProcedure and Administration300 – 499
Part 301Procedure and Administration301.269B-1 – 301.9100-22
Information and Returns301.269B-1 – 301.6114-1
Returns and Records
Records, Statements, and Special Returns301.269B-1 – 301.6114-1
§ 301.269B-1Stapled foreign corporations.
§ 301.1474-1Required use of electronic form for financial institutions filing Form 1042, Form 1042-S, or Form 8966.
§ 301.6001-1Notice or regulations requiring records, statements, and special returns.
§ 301.6011-1General requirement of return, statement or list.
§ 301.6011-2Required use of electronic form.
§ 301.6011-3Required use of electronic form for partnership returns.
§ 301.6011-5Required use of electronic form for corporate income tax returns.
§ 301.6011-6 Statement of series and series organizations [Reserved]
§ 301.6011-7Specified tax return preparers required to file individual income tax returns using magnetic media.
§ 301.6011-10Certain organizations, including trusts, required to file unrelated business income tax returns in electronic form.
§ 301.6011-11Required use of electronic form for certain returns for tax-advantaged bonds.
§ 301.6011-12Required use of electronic form for returns of certain excise taxes under Chapters 41 and 42 of the Internal Revenue Code.
§ 301.6011-13Required use of electronic form for split-interest trust returns.
§ 301.6011-14Required use of electronic form or other machine-readable form for material advisor disclosure statements.
§ 301.6011-15Required use of electronic form for withholding tax returns.
§ 301.6011(g)-1Disclosure by taxable party to the tax-exempt entity.
§ 301.6012-1Persons required to make returns of income.
§ 301.6012-2Required use of electronic form for income tax returns of certain political organizations.
§ 301.6013-1Joint returns of income tax by husband and wife.
§ 301.6014-1Income tax return—tax not computed by taxpayer.
§ 301.6015-1Declaration of estimated income tax by individuals.
§ 301.6016-1Declarations of estimated income tax by corporations.
§ 301.6017-1Self-employment tax returns.
§ 301.6018-1Estate tax returns.
§ 301.6019-1Gift tax returns.
§ 301.6020-1Returns prepared or executed by the Commissioner or other Internal Revenue Officers.
§ 301.6021-1Listing by district directors of taxable objects owned by nonresidents of internal revenue districts.
§ 301.6031(a)-1Return of partnership income.
§ 301.6032-1Returns of banks with respect to common trust funds.
§ 301.6033-1Returns by exempt organizations.
§ 301.6033-4Required filing in electronic form for returns by organizations required to file returns under section 6033.
§ 301.6033-5Disclosure by tax-exempt entities that are parties to certain reportable transactions.
§ 301.6034-1Returns by trusts described in section 4947(a)(2) or claiming charitable or other deductions under section 642(c).
§ 301.6036-1Notice required of executor or of receiver or other like fiduciary.
§ 301.6037-1Return of electing small business corporation.
§ 301.6037-2Required use of electronic form for returns of electing small business corporation.
§ 301.6038-1Information returns required of U.S. persons with respect to certain foreign corporations.
§ 301.6039-1Information returns and statements required in connection with certain options.
§ 301.6039E-1Information reporting by passport applicants.
§ 301.6041-1Returns of information regarding certain payments.
§ 301.6042-1Returns of information regarding payments of dividends and corporate earnings and profits.
§ 301.6043-1Returns regarding liquidation, dissolution, termination, or contraction.
§ 301.6044-1Returns of information regarding payments of patronage dividends.
§ 301.6046-1Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock.
§ 301.6047-1Information relating to certain trusts and annuity and bond purchase plans.
§ 301.6049-1Returns regarding payments of interest.
§ 301.6050A-1Information returns regarding services performed by certain crewmen on fishing boats.
§ 301.6050M-1Information returns relating to persons receiving contracts from certain Federal executive agencies.
§ 301.6051-1Receipts for employees.
§ 301.6052-1Information returns and statements regarding payment of wages in the form of group-term life insurance.
§ 301.6056-1Rules relating to reporting by applicable large employers on health insurance coverage offered under employer-sponsored plans.
§ 301.6056-2Electronic furnishing of statements.
§ 301.6057-1Employee retirement benefit plans; identification of participant with deferred vested retirement benefit.
§ 301.6057-2Employee retirement benefit plans; notification of change in plan status.
§ 301.6057-3Required use of electronic form for filing requirements relating to deferred vested retirement benefit.
§ 301.6058-1Information required in connection with certain plans of deferred compensation.
§ 301.6058-2Required use of electronic form for filing requirements relating to information required in connection with certain plans of deferred compensation.
§ 301.6059-1Periodic report of actuary.
§ 301.6059-2Required use of electronic form for filing requirements relating to periodic report of actuary.
§ 301.6061-1Signing of returns and other documents.
§ 301.6062-1Signing of corporation returns.
§ 301.6063-1Signing of partnership returns.
§ 301.6064-1Signature presumed authentic.
§ 301.6065-1Verification of returns.
§ 301.6071-1Time for filing returns and other documents.
§ 301.6072-1Time for filing income tax returns.
§ 301.6073-1Time for filing declarations of estimated income tax by individuals.
§ 301.6074-1Time for filing declarations of estimated income tax by corporations.
§ 301.6075-1Time for filing estate and gift tax returns.
§ 301.6081-1Extension of time for filing returns.
§ 301.6081-2Automatic extension of time for filing an information return with respect to certain foreign trusts.
§ 301.6091-1Place for filing returns and other documents.
§ 301.6096-1Designation by individuals for taxable years beginning after December 31, 1972.
§ 301.6101-1Period covered by returns or other documents.
§ 301.6102-1Computations on returns or other documents.
§ 301.6103(a)-1Disclosures after December 31, 1976, by officers and employees of Federal agencies of returns and return information (including taxpayer return information) disclosed to such officers and employees by the Internal Revenue Service before January 1, 1977, for a purpose not involving tax administration.
§ 301.6103(a)-2Disclosures after December 31, 1976, by attorneys of the Department of Justice and officers and employees of the Office of the Chief Counsel for the Internal Revenue Service of returns and return information (including taxpayer return information) disclosed to such attorneys, officers, and employees by the Service before January 1, 1977, for a purpose involving tax administration.
§ 301.6103(c)-1Disclosure of returns and return information to designee of taxpayer.
§ 301.6103(h)(2)-1Disclosure of returns and return information (including taxpayer return information) to and by officers and employees of the Department of Justice for use in Federal grand jury proceeding, or in preparation for proceeding or investigation, involving tax administration.
§ 301.6103(h)(4)-1Disclosure of returns and return information in whistleblower administrative proceedings.
§ 301.6103(i)-1Disclosure of returns and return information (including taxpayer return information) to and by officers and employees of the Department of Justice or another Federal agency for use in Federal grand jury proceeding, or preparation for proceeding or investigation, involving enforcement of Federal criminal statute not involving tax administration.
§ 301.6103(j)(1)-1Disclosures of return information reflected on returns to officers and employees of the Department of Commerce for certain statistical purposes and related activities.
§ 301.6103(j)(5)-1Disclosures of return information reflected on returns to officers and employees of the Department of Agriculture for conducting the census of agriculture.
§ 301.6103(k)(6)-1Disclosure of return information by certain officers and employees for investigative purposes.
§ 301.6103(k)(9)-1Disclosure of returns and return information relating to payment of tax by credit card and debit card.
§ 301.6103(l)-1Disclosure of returns and return information for purposes other than tax administration.
§ 301.6103(l)(2)-1Disclosure of returns and return information to Pension Benefit Guaranty Corporation for purposes of research and studies.
§ 301.6103(l)(2)-2Disclosure of returns and return information to Department of Labor for purposes of research and studies.
§ 301.6103(l)(2)-3Disclosure to Department of Labor and Pension Benefit Guaranty Corporation of certain returns and return information.
§ 301.6103(l)(14)-1Disclosure of return information to United States Customs Service.
§ 301.6103(l)(21)-1Disclosure of return information to the Department of Health and Human Services to carry out eligibility requirements for health insurance affordability programs.
§ 301.6103(m)-1Disclosure of taxpayer identity information.
§ 301.6103(n)-1Disclosure of returns and return information in connection with written contracts or agreements for the acquisition of property or services for tax administration purposes.
§ 301.6103(n)-2Disclosure of return information in connection with written contracts among the IRS, whistleblowers, and legal representatives of whistleblowers.
§ 301.6103(p)(2)(B)-1Disclosure of returns and return information by other agencies.
§ 301.6103(p)(4)-1Procedures relating to safeguards for returns or return information.
§ 301.6103(p)(7)-1Procedures for administrative review of a determination that an authorized recipient has failed to safeguard returns or return information.
§ 301.6104(a)-1Public inspection of material relating to tax-exempt organizations.
§ 301.6104(a)-2Public inspection of material relating to pension and other plans.
§ 301.6104(a)-3Public inspection of Internal Revenue Service letters and documents relating to pension and other plans.
§ 301.6104(a)-4Requirement for 26 or more plan participants.
§ 301.6104(a)-5Withholding of certain information from public inspection.
§ 301.6104(a)-6Procedural rules for inspection.
§ 301.6104(b)-1Publicity of information on certain information returns.
§ 301.6104(c)-1Disclosure of certain information to State officials.
§ 301.6104(d)-0Table of contents.
§ 301.6104(d)-1Public inspection and distribution of applications for tax exemption and annual information returns of tax-exempt organizations.
§ 301.6104(d)-2Making applications and returns widely available.
§ 301.6104(d)-3Tax-exempt organization subject to harassment campaign.
§ 301.6105-1Compilation of relief from excess profits tax cases.
§ 301.6106-1Publicity of unemployment tax returns.
§ 301.6108-1Publication of statistics of income.
§ 301.6109-1Identifying numbers.
§ 301.6109-2Authority of the Secretary of Agriculture to collect employer identification numbers for purposes of the Food Stamp Act of 1977.
§ 301.6109-3IRS adoption taxpayer identification numbers.
§ 301.6109-4IRS truncated taxpayer identification numbers.
§ 301.6110-1Public inspection of written determinations and background file documents.
§ 301.6110-2Meaning of terms.
§ 301.6110-3Deletion of certain information in written determinations open to public inspection.
§ 301.6110-4Communications from third parties.
§ 301.6110-5Notice and time requirements; actions to restrain disclosure; actions to obtain additional disclosure.
§ 301.6110-6Written determinations issued in response to requests submitted before November 1, 1976.
§ 301.6110-7Miscellaneous provisions.
§ 301.6111-1TQuestions and answers relating to tax shelter registration.
§ 301.6111-2Confidential corporate tax shelters.
§ 301.6111-3Disclosure of reportable transactions.
§ 301.6112-1Material advisors of reportable transactions must keep lists of advisees, etc.
§ 301.6114-1Treaty-based return positions.
Time and Place for Paying Tax301.6151-1 – 301.6166-1
Place and Due Date for Payment of Tax301.6151-1 – 301.6166-1
§ 301.6151-1Time and place for paying tax shown on returns.
§ 301.6153-1Installment payments of estimated income tax by individuals.
§ 301.6155-1Payment on notice and demand.
§ 301.6159-0Table of contents.
§ 301.6159-1Agreements for payment of tax liabilities in installments.
§ 301.6161-1Extension of time for paying tax.
§ 301.6162-1Extension of time for payment of tax on gain attributable to liquidation of personal holding companies.
§ 301.6163-1Extension of time for payment of estate tax on value of reversionary or remainder interest in property.
§ 301.6164-1Extension of time for payment of taxes by corporations expecting carrybacks.
§ 301.6165-1Bonds where time to pay the tax or deficiency has been extended.
§ 301.6166-1Extension of time for payment of estate tax where estate consists largely of interest in closely held business.
Assessment301.6201-1 – 301.6241-7
In General301.6201-1 – 301.6241-7
§ 301.6201-1Assessment authority.
§ 301.6203-1Method of assessment.
§ 301.6204-1Supplemental assessments.
§ 301.6205-1Special rules applicable to certain employment taxes.
§ 301.6211-1Deficiency defined.
§ 301.6212-1Notice of deficiency.
§ 301.6212-2Definition of last known address.
§ 301.6213-1Restrictions applicable to deficiencies; petition to Tax Court.
§ 301.6213-2Omission of correct vehicle identification number.
§ 301.6215-1Assessment of deficiency found by Tax Court.
§ 301.6221-1Tax treatment determined at partnership level.
§ 301.6221(a)-1Determination at partnership level.
§ 301.6221(b)-1Election out for certain partnerships with 100 or fewer partners.
§ 301.6222-1Partner's return must be consistent with partnership return.
§ 301.6222(a)-1Consistent treatment of partnership items.
§ 301.6222(a)-2Application of consistent reporting and notification rules to indirect partners.
§ 301.6222(b)-1Notification to the Internal Revenue Service when partnership items are treated inconsistently.
§ 301.6222(b)-2Effect of notification of inconsistent treatment.
§ 301.6222(b)-3Partner receiving incorrect schedule.
§ 301.6223-1Partnership representative.
§ 301.6223-2Binding effect of actions of the partnership and partnership representative.
§ 301.6223(a)-1Notice sent to tax matters partner.
§ 301.6223(a)-2Withdrawal of notice of the beginning of an administrative proceeding.
§ 301.6223(b)-1Notice group.
§ 301.6223(c)-1Additional information regarding partners furnished to the Internal Revenue Service.
§ 301.6223(e)-1Effect of Internal Revenue Service's failure to provide notice.
§ 301.6223(e)-2Elections if Internal Revenue Service fails to provide timely notice.
§ 301.6223(f)-1Duplicate copy of final partnership administrative adjustment.
§ 301.6223(g)-1Responsibilities of the tax matters partner.
§ 301.6223(h)-1Responsibilities of pass-thru partner.
§ 301.6224(a)-1Participation in administrative proceedings.
§ 301.6224(b)-1Partner may waive rights.
§ 301.6224(c)-1Tax matters partner may bind nonnotice partners.
§ 301.6224(c)-2Pass-thru partner binds indirect partners.
§ 301.6224(c)-3Consistent settlements.
§ 301.6225-1Partnership adjustment by the Internal Revenue Service.
§ 301.6225-2Modification of imputed underpayment.
§ 301.6225-3Treatment of partnership adjustments that do not result in an imputed underpayment.
§ 301.6226-1Election for an alternative to the payment of the imputed underpayment.
§ 301.6226-2Statements furnished to partners and filed with the IRS.
§ 301.6226-3Adjustments taken into account by partners.
§ 301.6226(a)-1Principal place of business of partnership.
§ 301.6226(b)-15-percent group.
§ 301.6226(e)-1Jurisdictional requirement for bringing an action in District Court or United States Court of Federal Claims.
§ 301.6226(f)-1Scope of judicial review.
§ 301.6227-1Administrative adjustment request by partnership.
§ 301.6227-2Determining and accounting for adjustments requested in an administrative adjustment request by the partnership.
§ 301.6227-3Adjustments requested in an administrative adjustment request taken into account by reviewed year partners.
§ 301.6227(c)-1Administrative adjustment request by the tax matters partner on behalf of the partnership.
§ 301.6227(d)-1Administrative adjustment request filed on behalf of a partner.
§ 301.6229(b)-1Extension by agreement.
§ 301.6229(b)-2Special rule with respect to debtors in title 11 cases.
§ 301.6229(c)(2)-1Substantial omission of income.
§ 301.6229(e)-1Information with respect to unidentified partner.
§ 301.6229(f)-1Special rule for partial settlement agreements.
§ 301.6230(b)-1Request that correction not be made.
§ 301.6230(c)-1Claim arising out of erroneous computation, etc.
§ 301.6230(e)-1Tax matters partner required to furnish names.
§ 301.6231-1Notice of proceedings and adjustments.
§ 301.6231(a)(1)-1Exception for small partnerships.
§ 301.6231(a)(2)-1Persons whose tax liability is determined indirectly by partnership items.
§ 301.6231(a)(3)-1Partnership items.
§ 301.6231(a)(5)-1Definition of affected item.
§ 301.6231(a)(6)-1Computational adjustments.
§ 301.6231(a)(7)-1Designation or selection of tax matters partner.
§ 301.6231(a)(7)-2Designation or selection of tax matters partner for a limited liability company (LLC).
§ 301.6231(a)(12)-1Special rules relating to spouses.
§ 301.6231(c)-1Special rules for certain applications for tentative carryback and refund adjustments based on partnership losses, deductions, or credits.
§ 301.6231(c)-2Special rules for certain refund claims based on losses, deductions, or credits from abusive tax shelter partnerships.
§ 301.6231(c)-3Limitation on applicability of §§ 301.6231(c)-4 through 301.6231(c)-8.
§ 301.6231(c)-4Termination and jeopardy assessment.
§ 301.6231(c)-5Criminal investigations.
§ 301.6231(c)-6Indirect method of proof of income.
§ 301.6231(c)-7Bankruptcy and receivership.
§ 301.6231(c)-8Prompt assessment.
§ 301.6231(d)-1Time for determining profits interest of partners for purposes of sections 6223(b) and 6231(a)(11).
§ 301.6231(e)-1Effect of a determination with respect to a nonpartnership item on the determination of a partnership item.
§ 301.6231(e)-2Judicial decision not a bar to certain adjustments.
§ 301.6231(f)-1Disallowance of losses and credits in certain cases.
§ 301.6232-1Assessment, collection, and payment of imputed underpayment.
§ 301.6233-1Extension to entities filing partnership returns.
§ 301.6233(a)-1Interest and penalties determined from reviewed year.
§ 301.6233(b)-1Interest and penalties with respect to the adjustment year return.
§ 301.6234-1Judicial review of partnership adjustment.
§ 301.6235-1Period of limitations on making adjustments.
§ 301.6241-1Definitions.
§ 301.6241-2Bankruptcy of the partnership.
§ 301.6241-3Treatment where a partnership ceases to exist.
§ 301.6241-4Payments nondeductible.
§ 301.6241-5Extension to entities filing partnership returns.
§ 301.6241-6Coordination with other chapters of the Internal Revenue Code.
§ 301.6241-7Treatment of special enforcement matters.
Collection301.6301-1 – 301.6326-1
General Provisions301.6301-1 – 301.6326-1
§ 301.6301-1Collection authority.
§ 301.6302-1Manner or time of collection of taxes.
§ 301.6303-1Notice and demand for tax.
§ 301.6305-1Assessment and collection of certain liability.
§ 301.6311-1Payment by check or money order.
§ 301.6311-2Payment by credit card and debit card.
§ 301.6312-1Treasury certificates of indebtedness, Treasury notes, and Treasury bills acceptable in payment of internal revenue taxes or stamps.
§ 301.6312-2Certain Treasury savings notes acceptable in payment of certain internal revenue taxes.
§ 301.6313-1Fractional parts of a cent.
§ 301.6314-1Receipt for taxes.
§ 301.6315-1Payments of estimated income tax.
§ 301.6316-1Payment of income tax in foreign currency.
§ 301.6316-2Definitions.
§ 301.6316-3Allocation of tax attributable to foreign currency.
§ 301.6316-4Return requirements.
§ 301.6316-5Manner of paying tax by foreign currency.
§ 301.6316-6Declarations of estimated tax.
§ 301.6316-7Payment of Federal Insurance Contributions Act taxes in foreign currency.
§ 301.6316-8Refunds and credits in foreign currency.
§ 301.6316-9Interest, additions to tax, etc.
§ 301.6320-1Notice and opportunity for hearing upon filing of notice of Federal tax lien.
§ 301.6321-1Lien for taxes.
§ 301.6323(a)-1Purchasers, holders of security interests, mechanic's lienors, and judgment lien creditors.
§ 301.6323(b)-1Protection for certain interests even though notice filed.
§ 301.6323(c)-1Protection for commercial transactions financing agreements.
§ 301.6323(c)-2Protection for real property construction or improvement financing agreements.
§ 301.6323(c)-3Protection for obligatory disbursement agreements.
§ 301.6323(d)-145-day period for making disbursements.
§ 301.6323(e)-1Priority of interest and expenses.
§ 301.6323(f)-1Place for filing notice; form.
§ 301.6323(g)-1Refiling of notice of tax lien.
§ 301.6323(h)-0Scope of definitions.
§ 301.6323(h)-1Definitions.
§ 301.6323(i)-1Special rules.
§ 301.6323(j)-1Withdrawal of notice of federal tax lien in certain circumstances.
§ 301.6324-1Special liens for estate and gift taxes; personal liability of transferees and others.
§ 301.6324A-1Election of and agreement to special lien for estate tax deferred under section 6166 or 6166A.
§ 301.6325-1Release of lien or discharge of property.
§ 301.6326-1Administrative appeal of the erroneous filing of notice of federal tax lien.
Seizure of Property for Collection of Taxes301.6330-1 – 301.6365-2
§ 301.6330-1Notice and opportunity for hearing prior to levy.
§ 301.6331-1Levy and distraint.
§ 301.6331-2Procedures and restrictions on levies.
§ 301.6331-3Restrictions on levy while offers to compromise are pending.
§ 301.6331-4Restrictions on levy while installment agreements are pending or in effect.
§ 301.6332-1Surrender of property subject to levy.
§ 301.6332-2Surrender of property subject to levy in the case of life insurance and endowment contracts.
§ 301.6332-3The 21-day holding period applicable to property held by banks.
§ 301.6333-1Production of books.
§ 301.6334-1Property exempt from levy.
§ 301.6334-2Wages, salary, and other income.
§ 301.6334-3Determination of exempt amount.
§ 301.6334-4Verified statements.
§ 301.6335-1Sale of seized property.
§ 301.6336-1Sale of perishable goods.
§ 301.6337-1Redemption of property.
§ 301.6338-1Certificate of sale; deed of real property.
§ 301.6339-1Legal effect of certificate of sale of personal property and deed of real property.
§ 301.6340-1Records of sale.
§ 301.6341-1Expense of levy and sale.
§ 301.6342-1Application of proceeds of levy.
§ 301.6343-1Requirement to release levy and notice of release.
§ 301.6343-2Return of wrongfully levied upon property.
§ 301.6343-3Return of property in certain cases.
§ 301.6361-1Collection and administration of qualified taxes.
§ 301.6361-2Judicial and administrative proceedings; Federal representation of State interests.
§ 301.6361-3Transfers to States.
§ 301.6361-4Definitions.
§ 301.6361-5Effective date of section 6361.
§ 301.6362-1Types of qualified tax.
§ 301.6362-2Qualified resident tax based on taxable income.
§ 301.6362-3Qualified resident tax which is a percentage of Federal tax.
§ 301.6362-4Rules for adjustments relating to qualified resident taxes.
§ 301.6362-5Qualified nonresident tax.
§ 301.6362-6Requirements relating to residence.
§ 301.6362-7Additional requirements.
§ 301.6363-1State agreements.
§ 301.6363-2Withdrawal from State agreements.
§ 301.6363-3Transition years.
§ 301.6363-4Judicial review.
§ 301.6365-1Definitions.
§ 301.6365-2Commencement and cessation of applicability of subchapter E to individual taxpayers.
Abatements, Credits, and Refunds301.6401-1 – 301.6425-1
Procedure in General301.6401-1 – 301.6407-1
§ 301.6401-1Amounts treated as overpayments.
§ 301.6402-1Authority to make credits or refunds.
§ 301.6402-2Claims for credit or refund.
§ 301.6402-3Special rules applicable to income tax.
§ 301.6402-4Payments in excess of amounts shown on return.
§ 301.6402-5Offset of past-due support against overpayment.
§ 301.6402-6Offset of past-due, legally enforceable debt against overpayment.
§ 301.6402-7Claims for refund and applications for tentative carryback adjustments involving consolidated groups that include insolvent financial institutions.
§ 301.6403-1Overpayment of installment.
§ 301.6404-0Table of contents.
§ 301.6404-1Abatements.
§ 301.6404-2Abatement of interest.
§ 301.6404-3Abatement of penalty or addition to tax attributable to erroneous written advice of the Internal Revenue Service.
§ 301.6404-4Suspension of interest and certain penalties when the Internal Revenue Service does not timely contact the taxpayer.
§ 301.6405-1Reports of refunds and credits.
§ 301.6407-1Date of allowance of refund or credit.
Rules of Special Application301.6411-1 – 301.6425-1
§ 301.6411-1Tentative carryback adjustments.
§ 301.6413-1Special rules applicable to certain employment taxes.
§ 301.6414-1Income tax withheld.
§ 301.6425-1Adjustment of overpayment of estimated income tax by corporation.
Limitations301.6501(a)-1 – 301.6532-3
Limitations on Assessment and Collection301.6501(a)-1 – 301.6532-3
§ 301.6501(a)-1Period of limitations upon assessment and collection.
§ 301.6501(b)-1Time return deemed filed for purposes of determining limitations.
§ 301.6501(c)-1Exceptions to general period of limitations on assessment and collection.
§ 301.6501(d)-1Request for prompt assessment.
§ 301.6501(e)-1Omission from return.
§ 301.6501(f)-1Personal holding company tax.
§ 301.6501(g)-1Certain income tax returns of corporations.
§ 301.6501(h)-1Net operating loss or capital loss carrybacks.
§ 301.6501(i)-1Foreign tax carrybacks; taxable years beginning after December 31, 1957.
§ 301.6501(j)-1Investment credit carryback; taxable years ending after December 31, 1961.
§ 301.6501(m)-1Tentative carryback adjustment assessment period.
§ 301.6501(n)-1Special rules for chapter 42 and similar taxes.
§ 301.6501(n)-2Certain contributions to section 501(c)(3) organizations.
§ 301.6501(n)-3Certain set-asides described in section 4942(g)(2).
§ 301.6502-1Collection after assessment.
§ 301.6503(a)-1Suspension of running of period of limitation; issuance of statutory notice of deficiency.
§ 301.6503(b)-1Suspension of running of period of limitation; assets of taxpayer in control or custody of court.
§ 301.6503(c)-1Suspension of running of period of limitation; location of property outside the United States or removal of property from the United States; taxpayer outside of United States.
§ 301.6503(d)-1Suspension of running of period of limitation; extension of time for payment of estate tax.
§ 301.6503(e)-1Suspension of running of period of limitation; certain powers of appointment.
§ 301.6503(f)-1Suspension of running of period of limitation; wrongful seizure of property of third-party owner and discharge of lien for substitution of value.
§ 301.6503(g)-1Suspension pending correction.
§ 301.6503(j)-1Suspension of running of period of limitations; extension in case of designated and related summonses.
§ 301.6511(a)-1Period of limitation on filing claim.
§ 301.6511(b)-1Limitations on allowance of credits and refunds.
§ 301.6511(c)-1Special rules applicable in case of extension of time by agreement.
§ 301.6511(d)-1Overpayment of income tax on account of bad debts, worthless securities, etc.
§ 301.6511(d)-2Overpayment of income tax on account of net operating loss or capital loss carrybacks.
§ 301.6511(d)-3Special rules applicable to credit against income tax for foreign taxes.
§ 301.6511(d)-4Overpayment of income tax on account of investment credit carryback.
§ 301.6511(e)-1Special rules applicable to manufactured sugar.
§ 301.6511(f)-1Special rules for chapter 42 taxes.
§ 301.6512-1Limitations in case of petition to Tax Court.
§ 301.6513-1Time return deemed filed and tax considered paid.
§ 301.6514(a)-1Credits or refunds after period of limitation.
§ 301.6514(b)-1Credit against barred liability.
§ 301.6521-1Mitigation of effect of limitation in case of related employee social security tax and self-employment tax.
§ 301.6521-2Law applicable in determination of error.
§ 301.6532-1Periods of limitation on suits by taxpayers.
§ 301.6532-2Periods of limitation on suits by the United States.
§ 301.6532-3Periods of limitation on suits by persons other than taxpayers.
Interest301.6601-1 – 301.6622-1
Interest on Underpayments301.6601-1 – 301.6622-1
§ 301.6601-1Interest on underpayments.
§ 301.6602-1Interest on erroneous refund recoverable by suit.
§ 301.6611-1Interest on overpayments.
§ 301.6621-1Interest rate.
§ 301.6621-2TQuestions and answers relating to the increased rate of interest on substantial underpayments attributable to certain tax motivated transactions (temporary).
§ 301.6621-3Higher interest rate payable on large corporate underpayments.
§ 301.6622-1Interest compounded daily.
Additions to the Tax, Additional Amounts, and Assessable Penalties301.6651-1 – 301.6751(b)-1
Additions to the Tax and Additional Amounts301.6651-1 – 301.6751(b)-1
§ 301.6651-1Failure to file tax return or to pay tax.
§ 301.6652-1Failure to file certain information returns.
§ 301.6652-2Failure by exempt organizations and certain nonexempt organizations to file certain returns or to comply with section 6104(d) for taxable years beginning after December 31, 1969.
§ 301.6652-3Failure to file information with respect to employee retirement benefit plan.
§ 301.6653-1Failure to pay tax.
§ 301.6654-1Failure by individual to pay estimated income tax.
§ 301.6655-1Failure by corporation to pay estimated income tax.
§ 301.6656-1Abatement of penalty.
§ 301.6657-1Bad checks.
§ 301.6658-1Addition to tax in case of jeopardy.
§ 301.6659-1Applicable rules.
§ 301.6671-1Rules for application of assessable penalties.
§ 301.6672-1Failure to collect and pay over tax, or attempt to evade or defeat tax.
§ 301.6673-1Damages assessable for instituting proceedings before the Tax Court merely for delay.
§ 301.6674-1Fraudulent statement or failure to furnish statement to employee.
§ 301.6678-1Failure to furnish statements to payees.
§ 301.6679-1Failure to file returns, etc. with respect to foreign corporations or foreign partnerships for taxable years beginning after September 3, 1982.
§ 301.6682-1False information with respect to withholding allowances based on itemized deductions.
§ 301.6684-1Assessable penalties with respect to liability for tax under chapter 42.
§ 301.6685-1Assessable penalties with respect to private foundations' failure to comply with section 6104(d).
§ 301.6686-1Failure of DISC to file returns.
§ 301.6688-1Assessable penalties with respect to information required to be furnished with respect to possessions.
§ 301.6689-1Failure to file notice of redetermination of foreign income taxes.
§ 301.6690-1Penalty for fraudulent statement or failure to furnish statement to plan participant.
§ 301.6692-1Failure to file actuarial report.
§ 301.6693-1Penalty for failure to provide reports and documents concerning individual retirement accounts or annuities.
§ 301.6707-1Failure to furnish information regarding reportable transactions.
§ 301.6707A-1Failure to include on any return or statement any information required to be disclosed under section 6011 with respect to a reportable transaction.
§ 301.6708-1Failure to maintain lists of advisees with respect to reportable transactions.
§ 301.6708-1TFailure to maintain list of investors in potentially abusive tax shelters (temporary).
§ 301.6712-1Failure to disclose treaty-based return positions.
§ 301.6721-0Table of Contents.
§ 301.6721-1Failure to file correct information returns.
§ 301.6722-1Failure to furnish correct payee statements.
§ 301.6723-1Failure to comply with other information reporting requirements.
§ 301.6724-1Reasonable cause.
§ 301.6751(b)-1Supervisory and higher level official approval for penalties.
General Provisions Relating to Stamps301.6801-1 – 301.6806-1
§ 301.6801-1Authority for establishment, alteration, and distribution.
§ 301.6802-1Supply and distribution.
§ 301.6803-1Accounting and safeguarding.
§ 301.6804-1Attachment and cancellation.
§ 301.6805-1Redemption of stamps.
§ 301.6806-1Posting occupational tax stamps.
Jeopardy, Bankruptcy, and Receiverships301.6851-1 – 301.6873-1
Jeopardy
Termination of Taxable Year301.6851-1 – 301.6873-1
§ 301.6851-1Termination of taxable year.
§ 301.6852-1Termination assessments of tax in the case of flagrant political expenditures of section 501(c)(3) organizations.
§ 301.6861-1Jeopardy assessments of income, estate, gift, and certain excise taxes.
§ 301.6862-1Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes.
§ 301.6863-1Stay of collection of jeopardy assessments; bond to stay collection.
§ 301.6863-2Collection of jeopardy assessment; stay of sale of seized property pending Tax Court decision.
§ 301.6867-1Presumptions where owner of large amount of cash is not identified.
§ 301.6871(a)-1Immediate assessment of claims for income, estate, and gift taxes in bankruptcy and receivership proceedings.
§ 301.6871(a)-2Collection of assessed taxes in bankruptcy and receivership proceedings.
§ 301.6871(b)-1Claims for income, estate, and gift taxes in proceedings under the Bankruptcy Act and receivership proceedings; claim filed despite pendency of Tax Court proceedings.
§ 301.6872-1Suspension of running of period of limitations on assessment.
§ 301.6873-1Unpaid claims in bankruptcy or receivership proceedings.
Transferees and Fiduciaries301.6901-1 – 301.6905-1
§ 301.6901-1Procedure in the case of transferred assets.
§ 301.6902-1Burden of proof.
§ 301.6903-1Notice of fiduciary relationship.
§ 301.6905-1Discharge of executor from personal liability for decedent's income and gift taxes.
Licensing301.7001-1
§ 301.7001-1License to collect foreign items.
Bonds301.7101-1 – 301.7102-1
§ 301.7101-1Form of bond and security required.
§ 301.7102-1Single bond in lieu of multiple bonds.
Closing Agreements and Compromises301.7121-1 – 301.7122-1
§ 301.7121-1Closing agreements.
§ 301.7122-0Table of contents.
§ 301.7122-1Compromises.
Crimes, Other Offenses, and Forfeitures301.7207-1 – 301.7231-1
Crimes
General Provisions301.7207-1 – 301.7231-1
§ 301.7207-1Fraudulent returns, statements, or other documents.
§ 301.7209-1Unauthorized use or sale of stamps.
§ 301.7214-1Offenses by officers and employees of the United States.
§ 301.7216-0Table of contents.
§ 301.7216-1Penalty for disclosure or use of tax return information.
§ 301.7216-2Permissible disclosures or uses without consent of the taxpayer.
§ 301.7216-3Disclosure or use permitted only with the taxpayer's consent.
§ 301.7231-1Failure to obtain license for collection of foreign items.
Other Offenses301.7269-1 – 301.7327-1
§ 301.7269-1Failure to produce records.
§ 301.7272-1Penalty for failure to register.
§ 301.7304-1Penalty for fraudulently claiming drawback.
§ 301.7321-1Seizure of property.
§ 301.7322-1Delivery of seized property to U.S. marshal.
§ 301.7324-1Special disposition of perishable goods.
§ 301.7325-1Personal property valued at $2,500 or less.
§ 301.7326-1Disposal of forfeited or abandoned property in special cases.
§ 301.7327-1Customs laws applicable.
Judicial Proceedings301.7401-1 – 301.7517-1
Civil Actions by the United States301.7401-1 – 301.7517-1
§ 301.7401-1Authorization.
§ 301.7403-1Action to enforce lien or to subject property to payment of tax.
§ 301.7404-1Authority to bring civil action for estate taxes.
§ 301.7406-1Disposition of judgments and moneys recovered.
§ 301.7409-1Action to enjoin flagrant political expenditures of section 501(c)(3) organizations.
§ 301.7422-1Special rules for certain excise taxes imposed by chapter 42 or 43.
§ 301.7423-1Repayments to officers or employees.
§ 301.7424-2Intervention.
§ 301.7425-1Discharge of liens; scope and application; judicial proceedings.
§ 301.7425-2Discharge of liens; nonjudicial sales.
§ 301.7425-3Discharge of liens; special rules.
§ 301.7425-4Discharge of liens; redemption by United States.
§ 301.7426-1Civil actions by persons other than taxpayers.
§ 301.7426-2Recovery of damages in certain cases.
§ 301.7429-1Review of jeopardy and termination assessment and jeopardy levy procedures; information to taxpayer.
§ 301.7429-2Review of jeopardy and termination assessment and jeopardy levy procedures.
§ 301.7429-3Review of jeopardy and termination assessment and jeopardy levy procedures; judicial action.
§ 301.7430-0Table of contents.
§ 301.7430-1Exhaustion of administrative remedies.
§ 301.7430-2Requirements and procedures for recovery of reasonable administrative costs.
§ 301.7430-3Administrative proceeding and administrative proceeding date.
§ 301.7430-4Reasonable administrative costs.
§ 301.7430-5Prevailing party.
§ 301.7430-6Effective/applicability dates.
§ 301.7430-7Qualified offers.
§ 301.7430-8Administrative costs incurred in damage actions for violations of section 362 or 524 of the Bankruptcy Code.
§ 301.7432-1Civil cause of action for failure to release a lien.
§ 301.7433-1Civil cause of action for certain unauthorized collection actions.
§ 301.7433-2Civil cause of action for violation of section 362 or 524 of the Bankruptcy Code.
§ 301.7452-1Representation of parties.
§ 301.7454-1Burden of proof in fraud and transferee cases.
§ 301.7454-2Burden of proof in foundation manager, etc. cases.
§ 301.7456-1Administration of oaths and procurement of testimony; production of records of foreign corporations, foreign trusts or estates and nonresident alien individuals.
§ 301.7457-1Witness fees.
§ 301.7458-1Hearings.
§ 301.7461-1Publicity of proceedings.
§ 301.7476-1Declaratory judgments.
§ 301.7477-1Declaratory judgments relating to the value of certain gifts for gift tax purposes.
§ 301.7481-1Date when Tax Court decision becomes final; decision modified or reversed.
§ 301.7482-1Courts of review; venue.
§ 301.7483-1Petition for review.
§ 301.7484-1Change of incumbent in office.
§ 301.7502-1Timely mailing of documents and payments treated as timely filing and paying.
§ 301.7503-1Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday.
§ 301.7505-1Sale of personal property acquired by the United States.
§ 301.7506-1Administration of real estate acquired by the United States.
§ 301.7507-1Banks and trust companies covered.
§ 301.7507-2Scope of section generally.
§ 301.7507-3Segregated or transferred assets.
§ 301.7507-4Unsegregated assets.
§ 301.7507-5Earnings.
§ 301.7507-6Abatement and refund.
§ 301.7507-7Establishment of immunity.
§ 301.7507-8Procedure during immunity.
§ 301.7507-9Termination of immunity.
§ 301.7507-10Collection of tax after termination of immunity.
§ 301.7507-11Exception of employment taxes.
§ 301.7508-1Time for performing certain acts postponed by reason of service in a combat zone.
§ 301.7508A-1Postponement of certain tax-related deadlines by reasons of a federally declared disaster or terroristic or military action.
§ 301.7510-1Exemption from tax of domestic goods purchased for the United States.
§ 301.7512-1Separate accounting for certain collected taxes.
§ 301.7513-1Reproduction of returns and other documents.
§ 301.7514-1Seals of office.
§ 301.7515-1Special statistical studies and compilations on request.
§ 301.7516-1Training and training aids on request.
§ 301.7517-1Furnishing on request of statement explaining estate or gift valuation.
Discovery of Liability and Enforcement of Title301.7601-1 – 301.7654-1
Examination and Inspection301.7601-1 – 301.7654-1
§ 301.7601-1Canvass of districts for taxable persons and objects.
§ 301.7602-1Examination of books and witnesses.
§ 301.7602-2Third party contacts.
§ 301.7603-1Service of summons.
§ 301.7603-2Third-party recordkeepers.
§ 301.7604-1Enforcement of summons.
§ 301.7605-1Time and place of examination.
§ 301.7606-1Entry of premises for examination of taxable objects.
§ 301.7609-1Special procedures for third-party summonses.
§ 301.7609-2Notification of persons identified in third-party summonses.
§ 301.7609-3Duty of and protection for the summoned party.
§ 301.7609-4Right to intervene; right to institute a proceeding to quash.
§ 301.7609-5Suspension of periods of limitations.
§ 301.7610-1Fees and costs for witnesses.
§ 301.7611-1Questions and answers relating to church tax inquiries and examinations.
§ 301.7621-1Internal revenue districts.
§ 301.7622-1Authority to administer oaths and certify.
§ 301.7623-1General rules, submitting information on underpayments of tax or violations of the internal revenue laws, and filing claims for award.
§ 301.7623-2Definitions.
§ 301.7623-3Whistleblower administrative proceedings and appeals of award determinations.
§ 301.7623-4Amount and payment of award.
§ 301.7624-1Reimbursement to State and local law enforcement agencies.
§ 301.7641-1Supervision of operations of certain manufacturers.
§ 301.7654-1Coordination of U.S. and Guam individual income taxes.
Definitions301.7701-1 – 301.7705-2
§ 301.7701-1Classification of organizations for federal tax purposes.
§ 301.7701-2Business entities; definitions.
§ 301.7701-3Classification of certain business entities.
§ 301.7701-4Trusts.
§ 301.7701-5Domestic and foreign business entities.
§ 301.7701-6Definitions; person, fiduciary.
§ 301.7701-7Trusts—domestic and foreign.
§ 301.7701-8Military or naval forces and Armed Forces of the United States.
§ 301.7701-9Secretary or his delegate.
§ 301.7701-10District director.
§ 301.7701-11Social security number.
§ 301.7701-12Employer identification number.
§ 301.7701-13Pre-1970 domestic building and loan association.
§ 301.7701-13APost-1969 domestic building and loan association.
§ 301.7701-14Cooperative bank.
§ 301.7701-15Tax return preparer.
§ 301.7701-16Other terms.
§ 301.7701-17TCollective-bargaining plans and agreements (temporary).
§ 301.7701-18Definitions; spouse, husband and wife, husband, wife, marriage.
§ 301.7701(b)-0Outline of regulation provision for section 7701(b)-1 through (b)-9.
§ 301.7701(b)-1Resident alien.
§ 301.7701(b)-2Closer connection exception.
§ 301.7701(b)-3Days of presence in the United States that are excluded for purposes of section 7701(b).
§ 301.7701(b)-4Residency time periods.
§ 301.7701(b)-5Coordination with section 877.
§ 301.7701(b)-6Taxable year.
§ 301.7701(b)-7Coordination with income tax treaties.
§ 301.7701(b)-8Procedural rules.
§ 301.7701(b)-9Effective/applicability dates of §§ 301.7701(b)-1 through 301.7701(b)-7.
§ 301.7701(i)-0Outline of taxable mortgage pool provisions.
§ 301.7701(i)-1Definition of a taxable mortgage pool.
§ 301.7701(i)-2Special rules for portions of entities.
§ 301.7701(i)-3Effective dates and duration of taxable mortgage pool classification.
§ 301.7701(i)-4Special rules for certain entities.
§ 301.7704-2Transition provisions.
§ 301.7705-1Certified professional employer organization.
§ 301.7705-2CPEO certification process.
General Rules301.7803-1 – 301.9100-22
Application of Internal Revenue Laws301.7803-1 – 301.9100-22
§ 301.7803-1Security bonds covering personnel of the Internal Revenue Service.
§ 301.7805-1Rules and regulations.
§ 301.7811-1Taxpayer assistance orders.
§ 301.7803-2Internal Revenue Service Independent Office of Appeals resolution of Federal tax controversies without litigation.
§ 301.7803-3Requests for referral to the Internal Revenue Service Independent Office of Appeals following the issuance of a notice of deficiency.
§ 301.9000-1Definitions when used in §§ 301.9000-1 through 301.9000-6.
§ 301.9000-2Considerations in responding to a request or demand for IRS records or information.
§ 301.9000-3Testimony authorizations.
§ 301.9000-4Procedure in the event of a request or demand for IRS records or information.
§ 301.9000-5Written statement required for requests or demands in non-IRS matters.
§ 301.9000-6Examples.
§ 301.9000-7Effective date.
§ 301.9001Statutory provisions; Outer Continental Shelf Lands Act Amendments of 1978.
§ 301.9001-1Collection of fee.
§ 301.9001-2Definitions.
§ 301.9001-3Cross reference.
§ 301.9100-0Outline of regulations.
§ 301.9100-1Extensions of time to make elections.
§ 301.9100-2Automatic extensions.
§ 301.9100-3Other extensions.
§ 301.9100-4TTime and manner of making certain elections under the Economic Recovery Tax Act of 1981.
§ 301.9100-5TTime and manner of making certain elections under the Tax Equity and Fiscal Responsibility Act of 1982.
§ 301.9100-6TTime and manner of making certain elections under the Deficit Reduction Act of 1984.
§ 301.9100-7TTime and manner of making certain elections under the Tax Reform Act of 1986.
§ 301.9100-8Time and manner of making certain elections under the Technical and Miscellaneous Revenue Act of 1988.
§ 301.9100-9TElection by a bank holding company to forego grandfather provision for all property representing pre-June 30, 1968, activities.
§ 301.9100-10TElection by certain family-owned bank holding companies to divest all banking or nonbanking property.
§ 301.9100-11TElection by a qualified bank holding corporation to pay in installments the tax attributable to sales under the Bank Holding Company Act.
§ 301.9100-12TVarious elections under the Tax Reform Act of 1976.
§ 301.9100-14TIndividual's election to terminate taxable year when case commences.
§ 301.9100-15TElection to use retroactive effective date.
§ 301.9100-16TElection to accrue vacation pay.
§ 301.9100-17TProcedure applicable to certain elections.
§ 301.9100-18TElection to include in gross income in year of transfer.
§ 301.9100-19TElection relating to passive investment income of electing small business corporations.
§ 301.9100-20TElection to treat certain distributions as made on the last day of the taxable year.
§ 301.9100-21References to other temporary elections under various tax acts.
§ 301.9100-22Time, form, and manner of making the election under section 1101(g)(4) of the Bipartisan Budget Act of 2015 for returns filed for partnership taxable years beginning after November 2, 2015 and before January 1, 2018.
eCFR Content