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Title 26

Displaying title 26, up to date as of 10/06/2026. 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. General Rules
  6. Application of Internal Revenue Laws   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
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.
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