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Title 26

Displaying title 26, up to date as of 8/06/2026. Title 26 was last amended 8/03/2026.
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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. Judicial Proceedings
  6. Civil Actions by the United States   View Full Text
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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.

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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
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.
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