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- 26 CFR 301.6241-3 · -3 Treatment where a partnership ceases to exist.
- 26 CFR 301.6241-4 · -4 Payments nondeductible.
- 26 CFR 301.6241-5 · -5 Extension to entities filing partnership returns.
- 26 CFR 301.6241-6 · -6 Coordination with other chapters of the Internal Revenue Code.
- 26 CFR 301.6241-7 · -7 Treatment of special enforcement matters.
- 26 CFR 301.6301-1 · -1 Collection authority.
- 26 CFR 301.6302-1 · -1 Manner or time of collection of taxes.
- 26 CFR 301.6303-1 · -1 Notice and demand for tax.
- 26 CFR 301.6305-1 · -1 Assessment and collection of certain liability.
- 26 CFR 301.6311-1 · -1 Payment by check or money order.
- 26 CFR 301.6311-2 · -2 Payment by credit card and debit card.
- 26 CFR 301.6312-1 · -1 Treasury certificates of indebtedness, Treasury notes, and Treasury bills acceptable in payment of internal revenue taxes or stamps.
- 26 CFR 301.6312-2 · -2 Certain Treasury savings notes acceptable in payment of certain internal revenue taxes.
- 26 CFR 301.6313-1 · -1 Fractional parts of a cent.
- 26 CFR 301.6314-1 · -1 Receipt for taxes.
- 26 CFR 301.6315-1 · -1 Payments of estimated income tax.
- 26 CFR 301.6316-1 · -1 Payment of income tax in foreign currency.
- 26 CFR 301.6316-2 · -2 Definitions.
- 26 CFR 301.6316-3 · -3 Allocation of tax attributable to foreign currency.
- 26 CFR 301.6316-4 · -4 Return requirements.
- 26 CFR 301.6316-5 · -5 Manner of paying tax by foreign currency.
- 26 CFR 301.6316-6 · -6 Declarations of estimated tax.
- 26 CFR 301.6316-7 · -7 Payment of Federal Insurance Contributions Act taxes in foreign currency.
- 26 CFR 301.6316-8 · -8 Refunds and credits in foreign currency.
- 26 CFR 301.6316-9 · -9 Interest, additions to tax, etc.
- 26 CFR 301.6320-1 · -1 Notice and opportunity for hearing upon filing of notice of Federal tax lien.
- 26 CFR 301.6321-1 · -1 Lien for taxes.
- 26 CFR 301.6323(a)-1 · (a)-1 Purchasers, holders of security interests, mechanic's lienors, and judgment lien creditors.
- 26 CFR 301.6323(b)-1 · (b)-1 Protection for certain interests even though notice filed.
- 26 CFR 301.6323(c)-1 · (c)-1 Protection for commercial transactions financing agreements.
- 26 CFR 301.6323(c)-2 · (c)-2 Protection for real property construction or improvement financing agreements.
- 26 CFR 301.6323(c)-3 · (c)-3 Protection for obligatory disbursement agreements.
- 26 CFR 301.6323(d)-1 · (d)-1 45-day period for making disbursements.
- 26 CFR 301.6323(e)-1 · (e)-1 Priority of interest and expenses.
- 26 CFR 301.6323(f)-1 · (f)-1 Place for filing notice; form.
- 26 CFR 301.6323(g)-1 · (g)-1 Refiling of notice of tax lien.
- 26 CFR 301.6323(h)-0 · (h)-0 Scope of definitions.
- 26 CFR 301.6323(h)-1 · (h)-1 Definitions.
- 26 CFR 301.6323(i)-1 · (i)-1 Special rules.
- 26 CFR 301.6323(j)-1 · (j)-1 Withdrawal of notice of federal tax lien in certain circumstances.
- 26 CFR 301.6324-1 · -1 Special liens for estate and gift taxes; personal liability of transferees and others.
- 26 CFR 301.6324A-1 · A-1 Election of and agreement to special lien for estate tax deferred under section 6166 or 6166A.
- 26 CFR 301.6325-1 · -1 Release of lien or discharge of property.
- 26 CFR 301.6326-1 · -1 Administrative appeal of the erroneous filing of notice of federal tax lien.
- 26 CFR 301.6330-1 · -1 Notice and opportunity for hearing prior to levy.
- 26 CFR 301.6331-1 · -1 Levy and distraint.
- 26 CFR 301.6331-2 · -2 Procedures and restrictions on levies.
- 26 CFR 301.6331-3 · -3 Restrictions on levy while offers to compromise are pending.
- 26 CFR 301.6331-4 · -4 Restrictions on levy while installment agreements are pending or in effect.
- 26 CFR 301.6332-1 · -1 Surrender of property subject to levy.
- 26 CFR 301.6332-2 · -2 Surrender of property subject to levy in the case of life insurance and endowment contracts.
- 26 CFR 301.6332-3 · -3 The 21-day holding period applicable to property held by banks.
- 26 CFR 301.6333-1 · -1 Production of books.
- 26 CFR 301.6334-1 · -1 Property exempt from levy.
- 26 CFR 301.6334-2 · -2 Wages, salary, and other income.
- 26 CFR 301.6334-3 · -3 Determination of exempt amount.
- 26 CFR 301.6334-4 · -4 Verified statements.
- 26 CFR 301.6335-1 · -1 Sale of seized property.
- 26 CFR 301.6336-1 · -1 Sale of perishable goods.
- 26 CFR 301.6337-1 · -1 Redemption of property.
- 26 CFR 301.6338-1 · -1 Certificate of sale; deed of real property.
- 26 CFR 301.6339-1 · -1 Legal effect of certificate of sale of personal property and deed of real property.
- 26 CFR 301.6340-1 · -1 Records of sale.
- 26 CFR 301.6341-1 · -1 Expense of levy and sale.
- 26 CFR 301.6342-1 · -1 Application of proceeds of levy.
- 26 CFR 301.6343-1 · -1 Requirement to release levy and notice of release.
- 26 CFR 301.6343-2 · -2 Return of wrongfully levied upon property.
- 26 CFR 301.6343-3 · -3 Return of property in certain cases.
- 26 CFR 301.6361-1 · -1 Collection and administration of qualified taxes.
- 26 CFR 301.6361-2 · -2 Judicial and administrative proceedings; Federal representation of State interests.
- 26 CFR 301.6361-3 · -3 Transfers to States.
- 26 CFR 301.6361-4 · -4 Definitions.
- 26 CFR 301.6361-5 · -5 Effective date of section 6361.
- 26 CFR 301.6362-1 · -1 Types of qualified tax.
- 26 CFR 301.6362-2 · -2 Qualified resident tax based on taxable income.
- 26 CFR 301.6362-3 · -3 Qualified resident tax which is a percentage of Federal tax.
- 26 CFR 301.6362-4 · -4 Rules for adjustments relating to qualified resident taxes.
- 26 CFR 301.6362-5 · -5 Qualified nonresident tax.
- 26 CFR 301.6362-6 · -6 Requirements relating to residence.
- 26 CFR 301.6362-7 · -7 Additional requirements.
- 26 CFR 301.6363-1 · -1 State agreements.
- 26 CFR 301.6363-2 · -2 Withdrawal from State agreements.
- 26 CFR 301.6363-3 · -3 Transition years.
- 26 CFR 301.6363-4 · -4 Judicial review.
- 26 CFR 301.6365-1 · -1 Definitions.
- 26 CFR 301.6365-2 · -2 Commencement and cessation of applicability of subchapter E to individual taxpayers.
- 26 CFR 301.6401-1 · -1 Amounts treated as overpayments.
- 26 CFR 301.6402-1 · -1 Authority to make credits or refunds.
- 26 CFR 301.6402-2 · -2 Claims for credit or refund.
- 26 CFR 301.6402-3 · -3 Special rules applicable to income tax.
- 26 CFR 301.6402-4 · -4 Payments in excess of amounts shown on return.
- 26 CFR 301.6402-5 · -5 Offset of past-due support against overpayment.
- 26 CFR 301.6402-6 · -6 Offset of past-due, legally enforceable debt against overpayment.
- 26 CFR 301.6402-7 · -7 Claims for refund and applications for tentative carryback adjustments involving consolidated groups that include insolvent financial institutions.
- 26 CFR 301.6403-1 · -1 Overpayment of installment.
- 26 CFR 301.6404-0 · -0 Table of contents.
- 26 CFR 301.6404-1 · -1 Abatements.
- 26 CFR 301.6404-2 · -2 Abatement of interest.
- 26 CFR 301.6404-3 · -3 Abatement of penalty or addition to tax attributable to erroneous written advice of the Internal Revenue Service.
- 26 CFR 301.6404-4 · -4 Suspension of interest and certain penalties when the Internal Revenue Service does not timely contact the taxpayer.