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- 26 CFR 301.6405-1 · -1 Reports of refunds and credits.
- 26 CFR 301.6407-1 · -1 Date of allowance of refund or credit.
- 26 CFR 301.6411-1 · -1 Tentative carryback adjustments.
- 26 CFR 301.6413-1 · -1 Special rules applicable to certain employment taxes.
- 26 CFR 301.6414-1 · -1 Income tax withheld.
- 26 CFR 301.6425-1 · -1 Adjustment of overpayment of estimated income tax by corporation.
- 26 CFR 301.6501(a)-1 · (a)-1 Period of limitations upon assessment and collection.
- 26 CFR 301.6501(b)-1 · (b)-1 Time return deemed filed for purposes of determining limitations.
- 26 CFR 301.6501(c)-1 · (c)-1 Exceptions to general period of limitations on assessment and collection.
- 26 CFR 301.6501(d)-1 · (d)-1 Request for prompt assessment.
- 26 CFR 301.6501(e)-1 · (e)-1 Omission from return.
- 26 CFR 301.6501(f)-1 · (f)-1 Personal holding company tax.
- 26 CFR 301.6501(g)-1 · (g)-1 Certain income tax returns of corporations.
- 26 CFR 301.6501(h)-1 · (h)-1 Net operating loss or capital loss carrybacks.
- 26 CFR 301.6501(i)-1 · (i)-1 Foreign tax carrybacks; taxable years beginning after December 31, 1957.
- 26 CFR 301.6501(j)-1 · (j)-1 Investment credit carryback; taxable years ending after December 31, 1961.
- 26 CFR 301.6501(m)-1 · (m)-1 Tentative carryback adjustment assessment period.
- 26 CFR 301.6501(n)-1 · (n)-1 Special rules for chapter 42 and similar taxes.
- 26 CFR 301.6501(n)-2 · (n)-2 Certain contributions to section 501(c)(3) organizations.
- 26 CFR 301.6501(n)-3 · (n)-3 Certain set-asides described in section 4942(g)(2).
- 26 CFR 301.6502-1 · -1 Collection after assessment.
- 26 CFR 301.6503(a)-1 · (a)-1 Suspension of running of period of limitation; issuance of statutory notice of deficiency.
- 26 CFR 301.6503(b)-1 · (b)-1 Suspension of running of period of limitation; assets of taxpayer in control or custody of court.
- 26 CFR 301.6503(c)-1 · (c)-1 Suspension of running of period of limitation; location of property outside the United States or removal of property from the United States; taxpayer outside of United States.
- 26 CFR 301.6503(d)-1 · (d)-1 Suspension of running of period of limitation; extension of time for payment of estate tax.
- 26 CFR 301.6503(e)-1 · (e)-1 Suspension of running of period of limitation; certain powers of appointment.
- 26 CFR 301.6503(f)-1 · (f)-1 Suspension of running of period of limitation; wrongful seizure of property of third-party owner and discharge of lien for substitution of value.
- 26 CFR 301.6503(g)-1 · (g)-1 Suspension pending correction.
- 26 CFR 301.6503(j)-1 · (j)-1 Suspension of running of period of limitations; extension in case of designated and related summonses.
- 26 CFR 301.6511(a)-1 · (a)-1 Period of limitation on filing claim.
- 26 CFR 301.6511(b)-1 · (b)-1 Limitations on allowance of credits and refunds.
- 26 CFR 301.6511(c)-1 · (c)-1 Special rules applicable in case of extension of time by agreement.
- 26 CFR 301.6511(d)-1 · (d)-1 Overpayment of income tax on account of bad debts, worthless securities, etc.
- 26 CFR 301.6511(d)-2 · (d)-2 Overpayment of income tax on account of net operating loss or capital loss carrybacks.
- 26 CFR 301.6511(d)-3 · (d)-3 Special rules applicable to credit against income tax for foreign taxes.
- 26 CFR 301.6511(d)-4 · (d)-4 Overpayment of income tax on account of investment credit carryback.
- 26 CFR 301.6511(e)-1 · (e)-1 Special rules applicable to manufactured sugar.
- 26 CFR 301.6511(f)-1 · (f)-1 Special rules for chapter 42 taxes.
- 26 CFR 301.6512-1 · -1 Limitations in case of petition to Tax Court.
- 26 CFR 301.6513-1 · -1 Time return deemed filed and tax considered paid.
- 26 CFR 301.6514(a)-1 · (a)-1 Credits or refunds after period of limitation.
- 26 CFR 301.6514(b)-1 · (b)-1 Credit against barred liability.
- 26 CFR 301.6521-1 · -1 Mitigation of effect of limitation in case of related employee social security tax and self-employment tax.
- 26 CFR 301.6521-2 · -2 Law applicable in determination of error.
- 26 CFR 301.6532-1 · -1 Periods of limitation on suits by taxpayers.
- 26 CFR 301.6532-2 · -2 Periods of limitation on suits by the United States.
- 26 CFR 301.6532-3 · -3 Periods of limitation on suits by persons other than taxpayers.
- 26 CFR 301.6601-1 · -1 Interest on underpayments.
- 26 CFR 301.6602-1 · -1 Interest on erroneous refund recoverable by suit.
- 26 CFR 301.6611-1 · -1 Interest on overpayments.
- 26 CFR 301.6621-1 · -1 Interest rate.
- 26 CFR 301.6621-2T · -2T Questions and answers relating to the increased rate of interest on substantial underpayments attributable to certain tax motivated transactions (temporary).
- 26 CFR 301.6621-3 · -3 Higher interest rate payable on large corporate underpayments.
- 26 CFR 301.6622-1 · -1 Interest compounded daily.
- 26 CFR 301.6651-1 · -1 Failure to file tax return or to pay tax.
- 26 CFR 301.6652-1 · -1 Failure to file certain information returns.
- 26 CFR 301.6652-2 · -2 Failure by exempt organizations and certain nonexempt organizations to file certain returns or to comply with section 6104(d) for taxable years beginning after December 31, 1969.
- 26 CFR 301.6652-3 · -3 Failure to file information with respect to employee retirement benefit plan.
- 26 CFR 301.6653-1 · -1 Failure to pay tax.
- 26 CFR 301.6654-1 · -1 Failure by individual to pay estimated income tax.
- 26 CFR 301.6655-1 · -1 Failure by corporation to pay estimated income tax.
- 26 CFR 301.6656-1 · -1 Abatement of penalty.
- 26 CFR 301.6657-1 · -1 Bad checks.
- 26 CFR 301.6658-1 · -1 Addition to tax in case of jeopardy.
- 26 CFR 301.6659-1 · -1 Applicable rules.
- 26 CFR 301.6671-1 · -1 Rules for application of assessable penalties.
- 26 CFR 301.6672-1 · -1 Failure to collect and pay over tax, or attempt to evade or defeat tax.
- 26 CFR 301.6673-1 · -1 Damages assessable for instituting proceedings before the Tax Court merely for delay.
- 26 CFR 301.6674-1 · -1 Fraudulent statement or failure to furnish statement to employee.
- 26 CFR 301.6678-1 · -1 Failure to furnish statements to payees.
- 26 CFR 301.6679-1 · -1 Failure to file returns, etc. with respect to foreign corporations or foreign partnerships for taxable years beginning after September 3, 1982.
- 26 CFR 301.6682-1 · -1 False information with respect to withholding allowances based on itemized deductions.
- 26 CFR 301.6684-1 · -1 Assessable penalties with respect to liability for tax under chapter 42.
- 26 CFR 301.6685-1 · -1 Assessable penalties with respect to private foundations' failure to comply with section 6104(d).
- 26 CFR 301.6686-1 · -1 Failure of DISC to file returns.
- 26 CFR 301.6688-1 · -1 Assessable penalties with respect to information required to be furnished with respect to possessions.
- 26 CFR 301.6689-1 · -1 Failure to file notice of redetermination of foreign income taxes.
- 26 CFR 301.6690-1 · -1 Penalty for fraudulent statement or failure to furnish statement to plan participant.
- 26 CFR 301.6692-1 · -1 Failure to file actuarial report.
- 26 CFR 301.6693-1 · -1 Penalty for failure to provide reports and documents concerning individual retirement accounts or annuities.
- 26 CFR 301.6707-1 · -1 Failure to furnish information regarding reportable transactions.
- 26 CFR 301.6707A-1 · A-1 Failure to include on any return or statement any information required to be disclosed under section 6011 with respect to a reportable transaction.
- 26 CFR 301.6708-1 · -1 Failure to maintain lists of advisees with respect to reportable transactions.
- 26 CFR 301.6708-1T · -1T Failure to maintain list of investors in potentially abusive tax shelters (temporary).
- 26 CFR 301.6712-1 · -1 Failure to disclose treaty-based return positions.
- 26 CFR 301.6721-0 · -0 Table of Contents.
- 26 CFR 301.6721-1 · -1 Failure to file correct information returns.
- 26 CFR 301.6722-1 · -1 Failure to furnish correct payee statements.
- 26 CFR 301.6723-1 · -1 Failure to comply with other information reporting requirements.
- 26 CFR 301.6724-1 · -1 Reasonable cause.
- 26 CFR 301.6751(b)-1 · (b)-1 Supervisory and higher level official approval for penalties.
- 26 CFR 301.6801-1 · -1 Authority for establishment, alteration, and distribution.
- 26 CFR 301.6802-1 · -1 Supply and distribution.
- 26 CFR 301.6803-1 · -1 Accounting and safeguarding.
- 26 CFR 301.6804-1 · -1 Attachment and cancellation.
- 26 CFR 301.6805-1 · -1 Redemption of stamps.
- 26 CFR 301.6806-1 · -1 Posting occupational tax stamps.
- 26 CFR 301.6851-1 · -1 Termination of taxable year.
- 26 CFR 301.6852-1 · -1 Termination assessments of tax in the case of flagrant political expenditures of section 501(c)(3) organizations.
- 26 CFR 301.6861-1 · -1 Jeopardy assessments of income, estate, gift, and certain excise taxes.