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Title 26

Displaying title 26, up to date as of 10/07/2026. Title 26 was last amended 10/06/2026.
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  1. Title 26 —Internal Revenue
  2. Chapter I —Internal Revenue Service, Department of the Treasury
  3. Subchapter F —Procedure and Administration
  4. Part 301 —Procedure and Administration
  5. Limitations   View Full Text
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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
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.
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