|
Section 301.1474-1
|
Notice or regulations requiring records, statements, and special returns |
|
Section 301.6001-1
|
General requirement of return, statement or list |
|
Section 301.6011-1
|
Required use of magnetic media |
|
Section 301.6011-2
|
Required use of magnetic media for partnership returns |
|
Section 301.6011-3
|
Required use of magnetic media for corporate income tax returns |
|
Section 301.6011-5
|
Statement of series and series organizations [Reserved] |
|
Section 301.6011-6
|
Specified tax return preparers required to file individual income tax returns using magnetic media |
|
Section 301.6011-7
|
Persons required to make returns of income |
|
Section 301.6012-1
|
Joint returns of income tax by husband and wife |
|
Section 301.6013-1
|
Income tax return--tax not computed by taxpayer |
|
Section 301.6014-1
|
Declaration of estimated income tax by individuals |
|
Section 301.6015-1
|
Declarations of estimated income tax by corporations |
|
Section 301.6016-1
|
Self-employment tax returns |
|
Section 301.6017-1
|
Estate tax returns |
|
Section 301.6018-1
|
Gift tax returns |
|
Section 301.6019-1
|
Returns prepared or executed by the Commissioner or other Internal Revenue Officers |
|
Section 301.6020-1
|
Listing by district directors of taxable objects owned by nonresidents of internal revenue districts |
|
Section 301.6021-1
|
Returns of banks with respect to common trust funds |
|
Section 301.6032-1
|
Returns by exempt organizations |
|
Section 301.6033-1
|
Required use of magnetic media for returns by organizations required to file returns under section 6033 |
|
Section 301.6033-4
|
Disclosure by tax-exempt entities that are parties to certain reportable transactions |
|
Section 301.6033-5
|
Returns by trusts described in section 4947(a)(2) or claiming charitable or other deductions under section 642(c) |
|
Section 301.6034-1
|
Returns of officers, directors, and shareholders of foreign personal holding companies |
|
Section 301.6035-1
|
Notice required of executor or of receiver or other like fiduciary |
|
Section 301.6036-1
|
Return of electing small business corporation |
|
Section 301.6037-1
|
Required use of magnetic media for returns of electing small business corporation |
|
Section 301.6037-2
|
Information returns required of U |
|
Section 301.6038-1
|
Information returns and statements required in connection with certain options |
|
Section 301.6039-1
|
Returns of information regarding certain payments |
|
Section 301.6041-1
|
Returns of information regarding payments of dividends and corporate earnings and profits |
|
Section 301.6042-1
|
Returns regarding liquidation, dissolution, termination, or contraction |
|
Section 301.6043-1
|
Returns of information regarding payments of patronage dividends |
|
Section 301.6044-1
|
Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock |
|
Section 301.6046-1
|
Information relating to certain trusts and annuity and bond purchase plans |
|
Section 301.6047-1
|
Returns as to creation of or transfers to certain foreign trusts |
|
Section 301.6048-1
|
Returns regarding payments of interest |
|
Section 301.6049-1
|
Receipts for employees |
|
Section 301.6051-1
|
Information returns and statements regarding payment of wages in the form of group-term life insurance |
|
Section 301.6052-1
|
Rules relating to reporting by applicable large employers on health insurance coverage offered under employer- |
|
Section 301.6056-1
|
Electronic furnishing of statements |
|
Section 301.6056-2
|
Employee retirement benefit plans; identification of participant with deferred vested retirement benefit |
|
Section 301.6057-1
|
Employee retirement benefit plans; notification of change in plan status |
|
Section 301.6057-2
|
Required use of magnetic media for filing requirements relating to deferred vested retirement benefit |
|
Section 301.6057-3
|
Information required in connection with certain plans of deferred compensation |
|
Section 301.6058-1
|
Required use of magnetic media for filing requirements relating to information required in connection with certain plans |
|
Section 301.6058-2
|
Periodic report of actuary |
|
Section 301.6059-1
|
Required use of magnetic media for filing requirements relating to periodic report of actuary |
|
Section 301.6059-2
|
Signing of returns and other documents |
|
Section 301.6061-1
|
Signing of corporation returns |
|
Section 301.6062-1
|
Signing of partnership returns |
|
Section 301.6063-1
|
Signature presumed authentic |
|
Section 301.6064-1
|
Verification of returns |
|
Section 301.6065-1
|
Time for filing returns and other documents |
|
Section 301.6071-1
|
Time for filing income tax returns |
|
Section 301.6072-1
|
Time for filing declarations of estimated income tax by individuals |
|
Section 301.6073-1
|
Time for filing declarations of estimated income tax by corporations |
|
Section 301.6074-1
|
Time for filing estate and gift tax returns |
|
Section 301.6075-1
|
Extension of time for filing returns |
|
Section 301.6081-1
|
Automatic extension of time for filing an information return with respect to certain foreign trusts |
|
Section 301.6081-2
|
Place for filing returns and other documents |
|
Section 301.6091-1
|
Designation by individuals for taxable years beginning after December 31, 1972 |
|
Section 301.6096-1
|
Designation by individuals for taxable years ending on or after December 31, 1972 and beginning before January 1, 1973 |
|
Section 301.6096-2
|
Period covered by returns or other documents |
|
Section 301.6101-1
|
Computations on returns or other documents |
|
Section 301.6102-1
|
Compilation of relief from excess profits tax cases |
|
Section 301.6105-1
|
Publicity of unemployment tax returns |
|
Section 301.6106-1
|
Publication of statistics of income |
|
Section 301.6108-1
|
Identifying numbers |
|
Section 301.6109-1
|
Authority of the Secretary of Agriculture to collect employer identification numbers for purposes of the Food Stamp Act |
|
Section 301.6109-2
|
IRS adoption taxpayer identification numbers |
|
Section 301.6109-3
|
IRS truncated taxpayer identification numbers |
|
Section 301.6109-4
|
Public inspection of written determinations and background file documents |
|
Section 301.6110-1
|
Meaning of terms |
|
Section 301.6110-2
|
Deletion of certain information in written determinations open to public inspection |
|
Section 301.6110-3
|
Communications from third parties |
|
Section 301.6110-4
|
Notice and time requirements; actions to restrain disclosure; actions to obtain additional disclosure |
|
Section 301.6110-5
|
Written determinations issued in response to requests submitted before November 1, 1976 |
|
Section 301.6110-6
|
Miscellaneous provisions |
|
Section 301.6110-7
|
Confidential corporate tax shelters |
|
Section 301.6111-2
|
Disclosure of reportable transactions |
|
Section 301.6111-3
|
Material advisors of reportable transactions must keep lists of advisees, etc |
|
Section 301.6112-1
|
Treaty-based return positions |
|
Section 301.6114-1
|
Time and place for paying tax shown on returns |
|
Section 301.6151-1
|
Installment payments of estimated income tax by individuals |
|
Section 301.6153-1
|
Payment on notice and demand |
|
Section 301.6155-1
|
Table of contents |
|
Section 301.6159-0
|
Agreements for payment of tax liabilities in installments |
|
Section 301.6159-1
|
Extension of time for paying tax |
|
Section 301.6161-1
|
Extension of time for payment of tax on gain attributable to liquidation of personal holding companies |
|
Section 301.6162-1
|
Extension of time for payment of estate tax on value of reversionary or remainder interest in property |
|
Section 301.6163-1
|
Extension of time for payment of taxes by corporations expecting carrybacks |
|
Section 301.6164-1
|
Bonds where time to pay the tax or deficiency has been extended |
|
Section 301.6165-1
|
Extension of time for payment of estate tax where estate consists largely of interest in closely held business |
|
Section 301.6166-1
|
Assessment authority |
|
Section 301.6201-1
|
Method of assessment |
|
Section 301.6203-1
|
Supplemental assessments |
|
Section 301.6204-1
|
Special rules applicable to certain employment taxes |
|
Section 301.6205-1
|
Deficiency defined |
|
Section 301.6211-1
|
Notice of deficiency |
|
Section 301.6212-1
|
Definition of last known address |
|
Section 301.6212-2
|
Restrictions applicable to deficiencies; petition to Tax Court |
|
Section 301.6213-1
|
Assessment of deficiency found by Tax Court |
|
Section 301.6215-1
|
Tax treatment determined at partnership level |
|
Section 301.6221-1
|
Extension to entities filing partnership returns |
|
Section 301.6233-1
|
Collection authority |
|
Section 301.6301-1
|
Manner or time of collection of taxes |
|
Section 301.6302-1
|
Notice and demand for tax |
|
Section 301.6303-1
|
Assessment and collection of certain liability |
|
Section 301.6305-1
|
Payment by check or money order |
|
Section 301.6311-1
|
Payment by credit card and debit card |
|
Section 301.6311-2
|
Treasury certificates of indebtedness, Treasury notes, and Treasury bills acceptable in payment |
|
Section 301.6312-1
|
Certain Treasury savings notes acceptable in payment of certain internal revenue taxes |
|
Section 301.6312-2
|
Fractional parts of a cent |
|
Section 301.6313-1
|
Receipt for taxes |
|
Section 301.6314-1
|
Payments of estimated income tax |
|
Section 301.6315-1
|
Payment of income tax in foreign currency |
|
Section 301.6316-1
|
Definitions |
|
Section 301.6316-2
|
Allocation of tax attributable to foreign currency |
|
Section 301.6316-3
|
Return requirements |
|
Section 301.6316-4
|
Manner of paying tax by foreign currency |
|
Section 301.6316-5
|
Declarations of estimated tax |
|
Section 301.6316-6
|
Payment of Federal Insurance Contributions Act taxes in foreign currency |
|
Section 301.6316-7
|
Refunds and credits in foreign currency |
|
Section 301.6316-8
|
Interest, additions to tax, etc |
|
Section 301.6316-9
|
Notice and opportunity for hearing upon filing of notice of Federal tax lien |
|
Section 301.6320-1
|
Lien for taxes |
|
Section 301.6321-1
|
Special liens for estate and gift taxes; personal liability of transferees and others |
|
Section 301.6324-1
|
Release of lien or discharge of property |
|
Section 301.6325-1
|
Administrative appeal of the erroneous filing of notice of federal tax lien |
|
Section 301.6326-1
|
Notice and opportunity for hearing prior to levy |
|
Section 301.6330-1
|
Levy and distraint |
|
Section 301.6331-1
|
Procedures and restrictions on levies |
|
Section 301.6331-2
|
Restrictions on levy while offers to compromise are pending |
|
Section 301.6331-3
|
Restrictions on levy while installment agreements are pending or in effect |
|
Section 301.6331-4
|
Surrender of property subject to levy |
|
Section 301.6332-1
|
Surrender of property subject to levy in the case of life insurance and endowment contracts |
|
Section 301.6332-2
|
The 21-day holding period applicable to property held by banks |
|
Section 301.6332-3
|
Production of books |
|
Section 301.6333-1
|
Property exempt from levy |
|
Section 301.6334-1
|
Wages, salary, and other income |
|
Section 301.6334-2
|
Determination of exempt amount |
|
Section 301.6334-3
|
Verified statements |
|
Section 301.6334-4
|
Sale of seized property |
|
Section 301.6335-1
|
Sale of perishable goods |
|
Section 301.6336-1
|
Redemption of property |
|
Section 301.6337-1
|
Certificate of sale; deed of real property |
|
Section 301.6338-1
|
Legal effect of certificate of sale of personal property and deed of real property |
|
Section 301.6339-1
|
Records of sale |
|
Section 301.6340-1
|
Expense of levy and sale |
|
Section 301.6341-1
|
Application of proceeds of levy |
|
Section 301.6342-1
|
Requirement to release levy and notice of release |
|
Section 301.6343-1
|
Return of wrongfully levied upon property |
|
Section 301.6343-2
|
Return of property in certain cases |
|
Section 301.6343-3
|
Collection and administration of qualified taxes |
|
Section 301.6361-1
|
Judicial and administrative proceedings; Federal representation of State interests |
|
Section 301.6361-2
|
Transfers to States |
|
Section 301.6361-3
|
Definitions |
|
Section 301.6361-4
|
Effective date of section 6361 |
|
Section 301.6361-5
|
Types of qualified tax |
|
Section 301.6362-1
|
Qualified resident tax based on taxable income |
|
Section 301.6362-2
|
Qualified resident tax which is a percentage of Federal tax |
|
Section 301.6362-3
|
Rules for adjustments relating to qualified resident taxes |
|
Section 301.6362-4
|
Qualified nonresident tax |
|
Section 301.6362-5
|
Requirements relating to residence |
|
Section 301.6362-6
|
Additional requirements |
|
Section 301.6362-7
|
State agreements |
|
Section 301.6363-1
|
Withdrawal from State agreements |
|
Section 301.6363-2
|
Transition years |
|
Section 301.6363-3
|
Judicial review |
|
Section 301.6363-4
|
Definitions |
|
Section 301.6365-1
|
Commencement and cessation of applicability of subchapter E to individual taxpayers |
|
Section 301.6365-2
|
Amounts treated as overpayments |
|
Section 301.6401-1
|
Authority to make credits or refunds |
|
Section 301.6402-1
|
Claims for credit or refund |
|
Section 301.6402-2
|
Special rules applicable to income tax |
|
Section 301.6402-3
|
Payments in excess of amounts shown on return |
|
Section 301.6402-4
|
Offset of past-due support against overpayment |
|
Section 301.6402-5
|
Offset of past-due, legally enforceable debt against overpayment |
|
Section 301.6402-6
|
Claims for refund and applications for tentative carryback adjustments involving consolidated groups that include |
|
Section 301.6402-7
|
Overpayment of installment |
|
Section 301.6403-1
|
Table of contents |
|
Section 301.6404-0
|
Abatements |
|
Section 301.6404-1
|
Abatement of interest |
|
Section 301.6404-2
|
Abatement of penalty or addition to tax attributable to erroneous written advice of the Internal Revenue Service |
|
Section 301.6404-3
|
Suspension of interest and certain penalties when the Internal Revenue Service does not timely contact the taxpayer |
|
Section 301.6404-4
|
Reports of refunds and credits |
|
Section 301.6405-1
|
Date of allowance of refund or credit |
|
Section 301.6407-1
|
Tentative carryback adjustments |
|
Section 301.6411-1
|
Special rules applicable to certain employment taxes |
|
Section 301.6413-1
|
Income tax withheld |
|
Section 301.6414-1
|
Adjustment of overpayment of estimated income tax by corporation |
|
Section 301.6425-1
|
Collection after assessment |
|
Section 301.6502-1
|
Limitations in case of petition to Tax Court |
|
Section 301.6512-1
|
Time return deemed filed and tax considered paid |
|
Section 301.6513-1
|
Mitigation of effect of limitation in case of related employee social security tax and self-employment tax |
|
Section 301.6521-1
|
Law applicable in determination of error |
|
Section 301.6521-2
|
Periods of limitation on suits by taxpayers |
|
Section 301.6532-1
|
Periods of limitation on suits by the United States |
|
Section 301.6532-2
|
Periods of limitation on suits by persons other than taxpayers |
|
Section 301.6532-3
|
Interest on underpayments |
|
Section 301.6601-1
|
Interest on erroneous refund recoverable by suit |
|
Section 301.6602-1
|
Interest on overpayments |
|
Section 301.6611-1
|
Interest rate |
|
Section 301.6621-1
|
Higher interest rate payable on large corporate underpayments |
|
Section 301.6621-3
|
Interest compounded daily |
|
Section 301.6622-1
|
Failure to file tax return or to pay tax |
|
Section 301.6651-1
|
Failure to file certain information returns |
|
Section 301.6652-1
|
Failure by exempt organizations and certain nonexempt organizations to file certain returns or to comply with section 6104 |
|
Section 301.6652-2
|
Failure to file information with respect to employee retirement benefit plan |
|
Section 301.6652-3
|
Failure to pay tax |
|
Section 301.6653-1
|
Failure by individual to pay estimated income tax |
|
Section 301.6654-1
|
Failure by corporation to pay estimated income tax |
|
Section 301.6655-1
|
Abatement of penalty |
|
Section 301.6656-1
|
Bad checks |
|
Section 301.6657-1
|
Addition to tax in case of jeopardy |
|
Section 301.6658-1
|
Applicable rules |
|
Section 301.6659-1
|
Rules for application of assessable penalties |
|
Section 301.6671-1
|
Failure to collect and pay over tax, or attempt to evade or defeat tax |
|
Section 301.6672-1
|
Damages assessable for instituting proceedings before the Tax Court merely for delay |
|
Section 301.6673-1
|
Fraudulent statement or failure to furnish statement to employee |
|
Section 301.6674-1
|
Failure to furnish statements to payees |
|
Section 301.6678-1
|
Failure to file returns, etc |
|
Section 301.6679-1
|
False information with respect to withholding allowances based on itemized deductions |
|
Section 301.6682-1
|
Assessable penalties with respect to liability for tax under chapter 42 |
|
Section 301.6684-1
|
Assessable penalties with respect to private foundations' failure to comply with section 6104(d) |
|
Section 301.6685-1
|
Failure of DISC to file returns |
|
Section 301.6686-1
|
Assessable penalties with respect to information required to be furnished with respect to possessions |
|
Section 301.6688-1
|
Penalty for fraudulent statement or failure to furnish statement to plan participant |
|
Section 301.6690-1
|
Failure to file actuarial report |
|
Section 301.6692-1
|
Penalty for failure to provide reports and documents concerning individual retirement accounts or annuities |
|
Section 301.6693-1
|
Failure to furnish information regarding reportable transactions |
|
Section 301.6707-1
|
Failure to disclose treaty-based return positions |
|
Section 301.6712-1
|
Table of Contents |
|
Section 301.6721-0
|
Failure to file correct information returns |
|
Section 301.6721-1
|
Failure to furnish correct payee statements |
|
Section 301.6722-1
|
Failure to comply with other information reporting requirements |
|
Section 301.6723-1
|
Reasonable cause |
|
Section 301.6724-1
|
Authority for establishment, alteration, and distribution |
|
Section 301.6801-1
|
Supply and distribution |
|
Section 301.6802-1
|
Accounting and safeguarding |
|
Section 301.6803-1
|
Attachment and cancellation |
|
Section 301.6804-1
|
Redemption of stamps |
|
Section 301.6805-1
|
Posting occupational tax stamps |
|
Section 301.6806-1
|
Termination of taxable year |
|
Section 301.6851-1
|
Termination assessments of tax in the case of flagrant political expenditures of section 501(c)(3) organizations |
|
Section 301.6852-1
|
Jeopardy assessments of income, estate, gift, and certain excise taxes |
|
Section 301.6861-1
|
Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes |
|
Section 301.6862-1
|
Stay of collection of jeopardy assessments; bond to stay collection |
|
Section 301.6863-1
|
Collection of jeopardy assessment; stay of sale of seized property pending Tax Court decision |
|
Section 301.6863-2
|
Presumptions where owner of large amount of cash is not identified |
|
Section 301.6867-1
|
Suspension of running of period of limitations on assessment |
|
Section 301.6872-1
|
Unpaid claims in bankruptcy or receivership proceedings |
|
Section 301.6873-1
|
Procedure in the case of transferred assets |
|
Section 301.6901-1
|
Burden of proof |
|
Section 301.6902-1
|
Notice of fiduciary relationship |
|
Section 301.6903-1
|
Discharge of executor from personal liability for decedent's income and gift taxes |
|
Section 301.6905-1
|
License to collect foreign items |
|
Section 301.7001-1
|
Form of bond and security required |
|
Section 301.7101-1
|
Single bond in lieu of multiple bonds |
|
Section 301.7102-1
|
Closing agreements |
|
Section 301.7121-1
|
Table of contents |
|
Section 301.7122-0
|
Compromises |
|
Section 301.7122-1
|
Fraudulent returns, statements, or other documents |
|
Section 301.7207-1
|
Unauthorized use or sale of stamps |
|
Section 301.7209-1
|
Offenses by officers and employees of the United States |
|
Section 301.7214-1
|
Table of contents |
|
Section 301.7216-0
|
Penalty for disclosure or use of tax return information |
|
Section 301.7216-1
|
Permissible disclosures or uses without consent of the taxpayer |
|
Section 301.7216-2
|
Disclosure or use permitted only with the taxpayer's consent |
|
Section 301.7216-3
|
Failure to obtain license for collection of foreign items |
|
Section 301.7231-1
|
Failure to produce records |
|
Section 301.7269-1
|
Penalty for failure to register |
|
Section 301.7272-1
|
Penalty for fraudulently claiming drawback |
|
Section 301.7304-1
|
Seizure of property |
|
Section 301.7321-1
|
Delivery of seized property to U |
|
Section 301.7322-1
|
Special disposition of perishable goods |
|
Section 301.7324-1
|
Personal property valued at $2,500 or less |
|
Section 301.7325-1
|
Disposal of forfeited or abandoned property in special cases |
|
Section 301.7326-1
|
Customs laws applicable |
|
Section 301.7327-1
|
Authorization |
|
Section 301.7401-1
|
Action to enforce lien or to subject property to payment of tax |
|
Section 301.7403-1
|
Authority to bring civil action for estate taxes |
|
Section 301.7404-1
|
Disposition of judgments and moneys recovered |
|
Section 301.7406-1
|
Action to enjoin flagrant political expenditures of section 501(c)(3) organizations |
|
Section 301.7409-1
|
Special rules for certain excise taxes imposed by chapter 42 or 43 |
|
Section 301.7422-1
|
Repayments to officers or employees |
|
Section 301.7423-1
|
Intervention |
|
Section 301.7424-2
|
Discharge of liens; scope and application; judicial proceedings |
|
Section 301.7425-1
|
Discharge of liens; nonjudicial sales |
|
Section 301.7425-2
|
Discharge of liens; special rules |
|
Section 301.7425-3
|
Discharge of liens; redemption by United States |
|
Section 301.7425-4
|
Civil actions by persons other than taxpayers |
|
Section 301.7426-1
|
Recovery of damages in certain cases |
|
Section 301.7426-2
|
Review of jeopardy and termination assessment and jeopardy levy procedures; information to taxpayer |
|
Section 301.7429-1
|
Review of jeopardy and termination assessment and jeopardy levy procedures |
|
Section 301.7429-2
|
Review of jeopardy and termination assessment and jeopardy levy procedures; judicial action |
|
Section 301.7429-3
|
Table of contents |
|
Section 301.7430-0
|
Exhaustion of administrative remedies |
|
Section 301.7430-1
|
Requirements and procedures for recovery of reasonable administrative costs |
|
Section 301.7430-2
|
Administrative proceeding and administrative proceeding date |
|
Section 301.7430-3
|
Reasonable administrative costs |
|
Section 301.7430-4
|
Prevailing party |
|
Section 301.7430-5
|
Effective dates |
|
Section 301.7430-6
|
Qualified offers |
|
Section 301.7430-7
|
Administrative costs incurred in damage actions for violations of section 362 or 524 of the Bankruptcy Code |
|
Section 301.7430-8
|
Civil cause of action for failure to release a lien |
|
Section 301.7432-1
|
Civil cause of action for certain unauthorized collection actions |
|
Section 301.7433-1
|
Civil cause of action for violation of section 362 or 524 of the Bankruptcy Code |
|
Section 301.7433-2
|
Representation of parties |
|
Section 301.7452-1
|
Burden of proof in fraud and transferee cases |
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Section 301.7454-1
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Burden of proof in foundation manager, etc |
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Section 301.7454-2
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Administration of oaths and procurement of testimony; production of records of foreign corporations, foreign trusts or |
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Section 301.7456-1
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Witness fees |
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Section 301.7457-1
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Hearings |
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Section 301.7458-1
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Publicity of proceedings |
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Section 301.7461-1
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Declaratory judgments |
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Section 301.7476-1
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Declaratory judgments relating to the value of certain gifts for gift tax purposes |
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Section 301.7477-1
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Date when Tax Court decision becomes final; decision modified or reversed |
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Section 301.7481-1
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Courts of review; venue |
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Section 301.7482-1
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Petition for review |
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Section 301.7483-1
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Change of incumbent in office |
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Section 301.7484-1
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Timely mailing of documents and payments treated as timely filing and paying |
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Section 301.7502-1
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Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday |
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Section 301.7503-1
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Sale of personal property acquired by the United States |
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Section 301.7505-1
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Administration of real estate acquired by the United States |
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Section 301.7506-1
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Banks and trust companies covered |
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Section 301.7507-1
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Scope of section generally |
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Section 301.7507-2
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Segregated or transferred assets |
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Section 301.7507-3
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Unsegregated assets |
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Section 301.7507-4
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Earnings |
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Section 301.7507-5
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Abatement and refund |
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Section 301.7507-6
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Establishment of immunity |
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Section 301.7507-7
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Procedure during immunity |
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Section 301.7507-8
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Termination of immunity |
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Section 301.7507-9
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Collection of tax after termination of immunity |
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Section 301.7507-10
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Exception of employment taxes |
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Section 301.7507-11
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Time for performing certain acts postponed by reason of service in a combat zone |
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Section 301.7508-1
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Exemption from tax of domestic goods purchased for the United States |
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Section 301.7510-1
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Separate accounting for certain collected taxes |
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Section 301.7512-1
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Reproduction of returns and other documents |
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Section 301.7513-1
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Seals of office |
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Section 301.7514-1
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Special statistical studies and compilations on request |
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Section 301.7515-1
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Training and training aids on request |
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Section 301.7516-1
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Furnishing on request of statement explaining estate or gift valuation |
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Section 301.7517-1
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Canvass of districts for taxable persons and objects |
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Section 301.7601-1
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Examination of books and witnesses |
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Section 301.7602-1
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Third party contacts |
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Section 301.7602-2
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Service of summons |
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Section 301.7603-1
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Third-party recordkeepers |
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Section 301.7603-2
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Enforcement of summons |
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Section 301.7604-1
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Time and place of examination |
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Section 301.7605-1
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Entry of premises for examination of taxable objects |
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Section 301.7606-1
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Special procedures for third-party summonses |
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Section 301.7609-1
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Notification of persons identified in third-party summonses |
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Section 301.7609-2
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Duty of and protection for the summoned party |
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Section 301.7609-3
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Right to intervene; right to institute a proceeding to quash |
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Section 301.7609-4
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Suspension of periods of limitations |
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Section 301.7609-5
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Fees and costs for witnesses |
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Section 301.7610-1
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Questions and answers relating to church tax inquiries and examinations |
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Section 301.7611-1
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Internal revenue districts |
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Section 301.7621-1
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Authority to administer oaths and certify |
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Section 301.7622-1
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General rules, submitting information on underpayments of tax or violations of the internal revenue laws, and filing claims |
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Section 301.7623-1
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Definitions |
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Section 301.7623-2
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Whistleblower administrative proceedings and appeals of award determinations |
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Section 301.7623-3
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Amount and payment of award |
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Section 301.7623-4
|
Reimbursement to State and local law enforcement agencies |
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Section 301.7624-1
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Supervision of operations of certain manufacturers |
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Section 301.7641-1
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Coordination of U |
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Section 301.7654-1
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Classification of organizations for federal tax purposes |
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Section 301.7701-1
|
Business entities; definitions |
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Section 301.7701-2
|
Classification of certain business entities |
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Section 301.7701-3
|
Trusts |
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Section 301.7701-4
|
Domestic and foreign business entities |
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Section 301.7701-5
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Definitions; person, fiduciary |
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Section 301.7701-6
|
Trusts--domestic and foreign |
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Section 301.7701-7
|
Military or naval forces and Armed Forces of the United States |
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Section 301.7701-8
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Secretary or his delegate |
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Section 301.7701-9
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District director |
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Section 301.7701-10
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Social security number |
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Section 301.7701-11
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Employer identification number |
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Section 301.7701-12
|
Pre-1970 domestic building and loan association |
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Section 301.7701-13
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Cooperative bank |
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Section 301.7701-14
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Tax return preparer |
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Section 301.7701-15
|
Other terms |
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Section 301.7701-16
|
Transition provisions |
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Section 301.7704-2
|
Security bonds covering personnel of the Internal Revenue Service |
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Section 301.7803-1
|
Rules and regulations |
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Section 301.7805-1
|
Taxpayer assistance orders |
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Section 301.7811-1
|
Definitions when used in Sec |
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Section 301.9000-1
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Considerations in responding to a request or demand for IRS records or information |
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Section 301.9000-2
|
Testimony authorizations |
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Section 301.9000-3
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Procedure in the event of a request or demand for IRS records or information |
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Section 301.9000-4
|
Written statement required for requests or demands in non-IRS matters |
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Section 301.9000-5
|
Examples |
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Section 301.9000-6
|
Effective date |
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Section 301.9000-7
|
Statutory provisions; Outer Continental Shelf Lands Act Amendments of 1978 |
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Section 301.9001
|
Collection of fee |
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Section 301.9001-1
|
Definitions |
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Section 301.9001-2
|
Cross reference |
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Section 301.9001-3
|
Outline of regulations |
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Section 301.9100-0
|
Extensions of time to make elections |
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Section 301.9100-1
|
Automatic extensions |
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Section 301.9100-2
|
Other extensions |
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Section 301.9100-3
|
Time and manner of making certain elections under the Technical and Miscellaneous Revenue Act of 1988 |
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Section 301.9100-8
|
References to other temporary elections under various tax acts |
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Section 301.9100-21
|
Statutory provisions and Executive order; section 212 of the International Claims Settlement Act, and Executive Order 10644 |