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Title 26--Internal Revenue
CHAPTER I--INTERNAL REVENUE SERVICE,
DEPARTMENT OF THE TREASURY
PART 301--PROCEDURE AND ADMINISTRATION
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 | 301.6001-1 | Notice or regulations requiring records, statements, and special returns. |
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| 301.6011-1 | General requirement of return, statement, or list. |
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| 301.6011-2 | Required use of magnetic media. |
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| 301.6011-3 | Required use of magnetic media for partnership returns. |
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| 301.6012-1 | Persons required to make returns of income. |
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| 301.6013-1 | Joint returns of income tax by husband and wife. |
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| 301.6014-1 | Income tax return--tax not computed by taxpayer. |
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| 301.6015-1 | Declaration of estimated income tax by individuals. |
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| 301.6016-1 | Declarations of estimated income tax by corporations. |
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| 301.6017-1 | Self-employment tax returns. |
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| 301.6018-1 | Estate tax returns. |
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| 301.6019-1 | Gift tax returns. |
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| 301.6020-1 | Returns prepared or executed by district directors or other internal revenue officers. |
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| 301.6021-1 | Listing by district directors of taxable objects owned by nonresidents of internal revenue districts. |
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| 301.6031(a)-1 | Return of partnership income. |
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| 301.6032-1 | Returns of banks with respect to common trust funds. |
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| 301.6033-1 | Returns by exempt organizations. |
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| 301.6034-1 | Returns by trusts described in section 4947(a)(2) or claiming charitable or other deductions under section 642(c). |
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| 301.6035-1 | Returns of officers, directors, and shareholders of foreign personal holding companies. |
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| 301.6036-1 | Notice required of executor or of receiver or other like fiduciary. |
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| 301.6037-1 | Return of electing small business corporation. |
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| 301.6038-1 | Information returns required of U.S. persons with respect to certain foreign corporations. |
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| 301.6039-1 | Information returns and statements required in connection with certain options. |
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| 301.6041-1 | Returns of information regarding certain payments. |
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| 301.6042-1 | Returns of information regarding payments of dividends and corporate earnings and profits. |
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| 301.6043-1 | Returns regarding liquidation, dissolution, termination, or contraction. |
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| 301.6044-1 | Returns of information regarding payments of patronage dividends. |
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| 301.6046-1 | Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock. |
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| 301.6047-1 | Information relating to certain trusts and annuity and bond purchase plans. |
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| 301.6048-1 | Returns as to creation of or transfers to certain foreign trusts. |
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| 301.6049-1 | Returns regarding payments of interest. |
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| 301.6050A-1 | Information returns regarding services performed by certain crewmen on fishing boats. |
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| 301.6050M-1 | Information returns relating to persons receiving contracts from certain Federal executive agencies. |
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| 301.6051-1 | Receipts for employees. |
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| 301.6052-1 | Information returns and statements regarding payment of wages in the form of group-term life insurance. |
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| 301.6057-1 | Employee retirement benefit plans; identification of participant with deferred vested retirement benefit. |
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| 301.6057-2 | Employee retirement benefit plans; notification of change in plan status. |
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| 301.6058-1 | Information required in connection with certain plans of deferred compensation. |
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| 301.6059-1 | Periodic report of actuary. |
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| 301.6061-1 | Signing of returns and other documents. |
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| 301.6062-1 | Signing of corporation returns. |
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| 301.6063-1 | Signing of partnership returns. |
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| 301.6064-1 | Signature presumed authentic. |
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| 301.6065-1 | Verification of returns. |
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| 301.6071-1 | Time for filing returns and other documents. |
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| 301.6072-1 | Time for filing income tax returns. |
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| 301.6073-1 | Time for filing declarations of estimated income tax by individuals. |
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| 301.6074-1 | Time for filing declarations of estimated income tax by corporations. |
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| 301.6075-1 | Time for filing estate and gift tax returns. |
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| 301.6081-1 | Extension of time for filing returns. |
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| 301.6091-1 | Place for filing returns and other documents. |
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| 301.6096-1 | Designation by individuals for taxable years beginning after December 31, 1972. |
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| 301.6096-2 | Designation by individuals for taxable years ending on or after December 31, 1972 and beginning before January 1, 1973. |
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| 301.6101-1 | Period covered by returns or other documents. |
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| 301.6102-1 | Computations on returns or other documents. |
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| 301.6103(a)-1 | Disclosures 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. |
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| 301.6103(a)-2 | Disclosures 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. |
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| 301.6103(c)-1 | Disclosure of returns and return information (including taxpayer return information) to designee of taxpayer. |
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| 301.6103(h)(2)-1 | Disclosure 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. |
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| 301.6103(i)-1 | Disclosure 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. |
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| 301.6103(j)(1)-1 | Disclosures of return information to officers and employees of the Department of Commerce for certain statistical purposes and related activities. |
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| 301.6103(j)(1)-1T | Disclosure of return information to officers and employees of the Department of Commerce for certain statistical purposes and related activities (temporary). |
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| 301.6103(j)(5)-1T | Disclosures of return information to officers and employees of the Department of Agriculture for certain statistical purposes and related activities (temporary). |
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| 301.6103(k)(6)-1 | Disclosure of return information by Internal Revenue officers and employees for investigative purposes. |
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| 301.6103(k)(9)-1T | Disclosure of returns and return information relating to payment of tax by credit card and debit card (temporary). |
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| 301.6103(l)(2)-1 | Disclosure of returns and return information to Pension Benefit Guaranty Corporation for purposes of research and studies. |
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| 301.6103(l)(2)-2 | Disclosure of returns and return information to Department of Labor for purposes of research and studies. |
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| 301.6103(l)(2)-3 | Disclosure to Department of Labor and Pension Benefit Guaranty Corporation of certain returns and return information. |
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| 301.6103(l)(14)-1 | Disclosure of return information to United States Customs Service. |
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| 301.6103(n)-1 | Disclosure of returns and return information in connection with procurement of property and services for tax administration purposes. |
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| 301.6103(p)(2)(B)-1 | Disclosure of certain returns and return information by other Federal agencies. |
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| 301.6103(p)(7)-1 | Procedures for administrative review of a determination that a State tax agency has failed to safeguard Federal tax returns or return information. |
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| 301.6104(a)-1 | Public inspection of material relating to tax-exempt organizations. |
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| 301.6104(a)-2 | Public inspection of material relating to pension and other plans. |
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| 301.6104(a)-3 | Public inspection of Internal Revenue Service letters and documents relating to pension and other plans. |
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| 301.6104(a)-4 | Requirement for 26 or more plan participants. |
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| 301.6104(a)-5 | Withholding of certain information from public inspection. |
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| 301.6104(a)-6 | Procedural rules for inspection. |
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| 301.6104(b)-1 | Publicity of information on certain information returns. |
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| 301.6104(c)-1 | Disclosure of certain information to State officers. |
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| 301.6104(d)-0 | Table of contents. |
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| 301.6104(d)-1 | Public inspection and distribution of applications for tax exemption and annual information returns of tax-exempt organizations. |
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| 301.6104(d)-2 | Making applications and returns widely available. |
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| 301.6104(d)-3 | Tax-exempt organization subject to harassment campaign. |
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| 301.6105-1 | Compilation of relief from excess profits tax cases. |
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| 301.6106-1 | Publicity of unemployment tax returns. |
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| 301.6108-1 | Publication of statistics of income. |
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| 301.6109-1 | Identifying numbers. |
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| 301.6109-1 | Identifying numbers. |
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| 301.6109-2 | Authority of the Secretary of Agriculture to collect employer identification numbers for purposes of the Food Stamp Act of 1977. |
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| 301.6109-3 | IRS adoption taxpayer identification numbers. |
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| 301.6110-1 | Public inspection of written determinations and background file documents. |
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| 301.6110-2 | Meaning of terms. |
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| 301.6110-3 | Deletion of certain information in written determinations open to public inspection. |
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| 301.6110-4 | Communications from third parties. |
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| 301.6110-5 | Notice and time requirements; actions to restrain disclosure; actions to obtain additional disclosure. |
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| 301.6110-6 | Written determinations issued in response to requests submitted before November 1, 1976. |
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| 301.6110-7 | Miscellaneous provisions. |
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| 301.6111-1T | Questions and answers relating to tax shelter registration. |
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| 301.6111-2T | Confidential corporate tax shelters (temporary). |
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| 301.6112-1T | Questions and answers relating to the requirement to maintain a list of investors in potentially abusive tax shelters (temporary). |
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| 301.6114-1 | Treaty-based return positions. |
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| 301.6114-1 | Treaty-based return positions. |
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| 301.6151-1 | Time and place for paying tax shown on returns. |
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| 301.6152-1 | Installment payments. |
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| 301.6153-1 | Installment payments of estimated income tax by individuals. |
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| 301.6154-1 | Installment payments of estimated income tax by corporations. |
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| 301.6155-1 | Payment on notice and demand. |
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| 301.6159-1 | Agreements for payment of tax liability in installments. |
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| 301.6161-1 | Extension of time for paying tax. |
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| 301.6162-1 | Extension of time for payment of tax on gain attributable to liquidation of personal holding companies. |
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| 301.6163-1 | Extension of time for payment of estate tax on value of reversionary or remainder interest in property. |
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| 301.6164-1 | Extension of time for payment of taxes by corporations expecting carrybacks. |
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| 301.6165-1 | Bonds where time to pay the tax or deficiency has been extended. |
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| 301.6166-1 | Extension of time for payment of estate tax where estate consists largely of interest in closely held business. |
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| 301.6201-1 | Assessment authority. |
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| 301.6203-1 | Method of assessment. |
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| 301.6204-1 | Supplemental assessments. |
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| 301.6205-1 | Special rules applicable to certain employment taxes. |
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| 301.6211-1 | Deficiency defined. |
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| 301.6212-1 | Notice of deficiency. |
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| 301.6213-1 | Restrictions applicable to deficiencies; petition to Tax Court. |
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| 301.6215-1 | Assessment of deficiency found by Tax Court. |
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| 301.6221-1T | Tax treatment determined at partnership level (temporary). |
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| 301.6222(a)-1T | Consistent treatment of partnership items (temporary). |
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| 301.6222(a)-2T | Application of consistency and notification rules to indirect partners (temporary). |
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| 301.6222(b)-1T | Notification to Service when partnership items are treated inconsistently (temporary). |
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| 301.6222(b)-2T | Effect of notification of inconsistent treatment (temporary). |
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| 301.6222(b)-3T | Partner receiving incorrect schedule (temporary). |
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| 301.6223(a)-1T | Notice sent to tax matters partner (temporary). |
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| 301.6223(a)-2T | Withdrawal of notice of the beginning of an administrative proceeding (temporary). |
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| 301.6223(b)-1T | Notice group (temporary). |
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| 301.6223(c)-1T | Additional information regarding partners furnished to the Service (temporary). |
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| 301.6223(e)-1T | Effect of Service's failure to provide notice (temporary). |
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| 301.6223(e)-2T | Elections if Service fails to provide timely notice (temporary). |
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| 301.6223(f)-1T | Duplicate copy of final partnership administrative adjustment (temporary). |
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| 301.6223(g)-1T | Responsibilities of the tax matters partner (temporary). |
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| 301.6223(h)-1T | Responsibilities of pass-thru partner (temporary). |
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| 301.6224(a)-1T | Participation in administrative proceedings (temporary). |
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| 301.6224(b)-1T | Partner may waive rights (temporary). |
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| 301.6224(c)-1T | Tax matters partner may bind nonnotice partners (temporary). |
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| 301.6224(c)-2T | Pass-thru partner binds indirect partners (temporary). |
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| 301.6224(c)-3T | Consistent settlement terms (temporary). |
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| 301.6226(a)-1T | Principal place of business of partnership (temporary). |
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| 301.6226(b)-1T | 5-percent group (temporary). |
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| 301.6226(e)-1T | Jurisdictional requirement for bringing an action in District Court or Claims Court (temporary). |
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| 301.6226(f)-1T | Scope of judicial review (temporary). |
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| 301.6227(b)-1T | Administrative adjustment request by the tax matters partner on behalf of the partnership (temporary). |
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| 301.6227(c)-1T | Administrative adjustment request filed on behalf of a partner (temporary). |
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| 301.6229(b)-1T | Extension by agreement (temporary). |
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| 301.6229(b)-2T | Special rule with respect to debtors in Title 11 cases (temporary). |
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| 301.6229(e)-1T | Information with respect to unidentified partner (temporary). |
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| 301.6229(f)-1T | Special rule for partial settlement agreements (temporary). |
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| 301.6230(b)-1T | Request that correction not be made (temporary). |
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| 301.6230(c)-1T | Claim arising out of erroneous computation, etc. (temporary). |
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| 301.6230(e)-1T | Tax matters partner required to furnish names (temporary). |
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| 301.6231(a)(1)-1T | Exception for small partnerships (temporary). |
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| 301.6231(a)(2)-1T | Persons whose tax liability is determined indirectly by partnership items (temporary). |
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| 301.6231(a)(3)-1 | Partnership items. |
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| 301.6231(a)(5)-1T | Definition of affected item (temporary). |
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| 301.6231(a)(6)-1T | Computational adjustments (temporary). |
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| 301.6231(a)(7)-1 | Designation or selection of tax matters partner. |
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| 301.6231(a)(7)-1T | Designation or selection of tax matters partner (temporary). |
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| 301.6231(a)(7)-2 | Designation or selection of tax matters partner for a limited liability company (LLC). |
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| 301.6231(a)(12)-1T | Special rules relating to spouses (temporary). |
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| 301.6231(c)-1T | Special rules for certain applications for tentative carryback and refund adjustments based on partnership losses, deductions, or credits (temporary). |
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| 301.6231(c)-2T | Special rules for certain refund claims based on losses, deductions, or credits from abusive tax shelter partnerships (temporary). |
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| 301.6231(c)-3T | Limitation on applicability of 301.6231(c)-4T through 301.6231(c)-8T (temporary). |
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| 301.6231(c)-4T | Termination and jeopardy assessment (temporary). |
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| 301.6231(c)-5T | Criminal investigations (temporary). |
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| 301.6231(c)-6T | Indirect method of proof of income (temporary). |
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| 301.6231(c)-7T | Bankruptcy and receivership (temporary). |
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| 301.6231(c)-8T | Prompt assessment (temporary). |
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| 301.6231(d)-1T | Time for determining profits interest of partners for purposes of sections 6223(b) and 6231(a)(11) (temporary). |
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| 301.6231(e)-1T | Effect of a determination with respect to a nonpartnership item on the determination of a partnership item (temporary). |
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| 301.6231(e)-2T | Judicial decision not a bar to certain adjustments (temporary). |
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| 301.6231(f)-1T | Disallowance of losses and credits in certain cases (temporary). |
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| 301.6233-1T | Extension to entities filing partnership returns, etc. (temporary). |
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| 301.6241-1T | Tax treatment determined at corporate level. |
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| 301.6245-1T | Subchapter S items. |
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| 301.6301-1 | Collection authority. |
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| 301.6302-1 | Mode or time of collection of taxes. |
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| 301.6303-1 | Notice and demand for tax. |
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| 301.6305-1 | Assessment and collection of certain liability. |
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| 301.6311-1 | Payment by check or money order. |
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| 301.6311-2T | Payment by credit card and debit card (temporary). |
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| 301.6312-1 | Treasury certificates of indebtedness, Treasury notes, and Treasury bills acceptable in payment of internal revenue taxes or stamps. |
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| 301.6312-2 | Certain Treasury savings notes acceptable in payment of certain internal revenue taxes. |
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| 301.6313-1 | Fractional parts of a cent. |
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| 301.6314-1 | Receipt for taxes. |
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| 301.6315-1 | Payments of estimated income tax. |
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| 301.6316-1 | Payment of income tax in foreign currency. |
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| 301.6316-2 | Definitions. |
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| 301.6316-3 | Allocation of tax attributable to foreign currency. |
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| 301.6316-4 | Return requirements. |
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| 301.6316-5 | Manner of paying tax by foreign currency. |
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| 301.6316-6 | Declarations of estimated tax. |
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| 301.6316-7 | Payment of Federal Insurance Contributions Act taxes in foreign currency. |
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| 301.6316-8 | Refunds and credits in foreign currency. |
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| 301.6316-9 | Interest, additions to tax, etc. |
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| 301.6320-1T | Notice and opportunity for hearing upon filing of notice of Federal tax lien (temporary). |
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| 301.6321-1 | Lien for taxes. |
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| 301.6323(a)-1 | Purchasers, holders of security interests, mechanic's lienors, and judgment lien creditors. |
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| 301.6323(b)-1 | Protection for certain interests even though notice filed. |
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| 301.6323(c)-1 | Protection for commercial transactions financing agreements. |
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| 301.6323(c)-2 | Protection for real property construction or improvement financing agreements. |
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| 301.6323(c)-3 | Protection for obligatory disbursement agreements. |
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| 301.6323(d)-1 | 45-day period for making disbursements. |
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| 301.6323(e)-1 | Priority of interest and expenses. |
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| 301.6323(f)-1 | Place for filing notice; form. |
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| 301.6323(g)-1 | Refiling of notice of tax lien. |
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| 301.6323(h)-0 | Scope of definitions. |
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| 301.6323(h)-1 | Definitions. |
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| 301.6323(i)-1 | Special rules. |
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| 301.6324-1 | Special liens for estate and gift taxes; personal liability of transferees and others. |
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| 301.6324A-1 | Election of and agreement to special lien for estate tax deferred under section 6166 or 6166A. |
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| 301.6325-1 | Release of lien or discharge of property. |
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| 301.6326-1 | Administrative appeal of the erroneous filing of notice of federal tax lien. |
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| 301.6330-1T | Notice and opportunity for hearing prior to levy (temporary). |
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| 301.6331-1 | Levy and distraint. |
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| 301.6331-2 | Procedures and restrictions on levies. |
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| 301.6332-1 | Surrender of property subject to levy. |
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| 301.6332-2 | Surrender of property subject to levy in the case of life insurance and endowment contracts. |
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| 301.6332-3 | The 21-day holding period applicable to property held by banks. |
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| 301.6333-1 | Production of books. |
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| 301.6334-1 | Property exempt from levy. |
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| 301.6334-2 | Wages, salary, and other income. |
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| 301.6334-3 | Determination of exempt amount. |
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| 301.6334-4 | Verified statements. |
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| 301.6335-1 | Sale of seized property. |
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| 301.6336-1 | Sale of perishable goods. |
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| 301.6337-1 | Redemption of property. |
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| 301.6338-1 | Certificate of sale; deed of real property. |
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| 301.6339-1 | Legal effect of certificate of sale of personal property and deed of real property. |
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| 301.6340-1 | Records of sale. |
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| 301.6341-1 | Expense of levy and sale. |
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| 301.6342-1 | Application of proceeds of levy. |
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