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- 26 CFR 301.6862-1 · -1 Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes.
- 26 CFR 301.6863-1 · -1 Stay of collection of jeopardy assessments; bond to stay collection.
- 26 CFR 301.6863-2 · -2 Collection of jeopardy assessment; stay of sale of seized property pending Tax Court decision.
- 26 CFR 301.6867-1 · -1 Presumptions where owner of large amount of cash is not identified.
- 26 CFR 301.6871(a)-1 · (a)-1 Immediate assessment of claims for income, estate, and gift taxes in bankruptcy and receivership proceedings.
- 26 CFR 301.6871(a)-2 · (a)-2 Collection of assessed taxes in bankruptcy and receivership proceedings.
- 26 CFR 301.6871(b)-1 · (b)-1 Claims for income, estate, and gift taxes in proceedings under the Bankruptcy Act and receivership proceedings; claim filed despite pendency of Tax Court proceedings.
- 26 CFR 301.6872-1 · -1 Suspension of running of period of limitations on assessment.
- 26 CFR 301.6873-1 · -1 Unpaid claims in bankruptcy or receivership proceedings.
- 26 CFR 301.6901-1 · -1 Procedure in the case of transferred assets.
- 26 CFR 301.6902-1 · -1 Burden of proof.
- 26 CFR 301.6903-1 · -1 Notice of fiduciary relationship.
- 26 CFR 301.6905-1 · -1 Discharge of executor from personal liability for decedent's income and gift taxes.
- 26 CFR 301.7001-1 · -1 License to collect foreign items.
- 26 CFR 301.7101-1 · -1 Form of bond and security required.
- 26 CFR 301.7102-1 · -1 Single bond in lieu of multiple bonds.
- 26 CFR 301.7121-1 · -1 Closing agreements.
- 26 CFR 301.7122-0 · -0 Table of contents.
- 26 CFR 301.7122-1 · -1 Compromises.
- 26 CFR 301.7207-1 · -1 Fraudulent returns, statements, or other documents.
- 26 CFR 301.7209-1 · -1 Unauthorized use or sale of stamps.
- 26 CFR 301.7214-1 · -1 Offenses by officers and employees of the United States.
- 26 CFR 301.7216-0 · -0 Table of contents.
- 26 CFR 301.7216-1 · -1 Penalty for disclosure or use of tax return information.
- 26 CFR 301.7216-2 · -2 Permissible disclosures or uses without consent of the taxpayer.
- 26 CFR 301.7216-3 · -3 Disclosure or use permitted only with the taxpayer's consent.
- 26 CFR 301.7231-1 · -1 Failure to obtain license for collection of foreign items.
- 26 CFR 301.7269-1 · -1 Failure to produce records.
- 26 CFR 301.7272-1 · -1 Penalty for failure to register.
- 26 CFR 301.7304-1 · -1 Penalty for fraudulently claiming drawback.
- 26 CFR 301.7321-1 · -1 Seizure of property.
- 26 CFR 301.7322-1 · -1 Delivery of seized property to U.S. marshal.
- 26 CFR 301.7324-1 · -1 Special disposition of perishable goods.
- 26 CFR 301.7325-1 · -1 Personal property valued at $2,500 or less.
- 26 CFR 301.7326-1 · -1 Disposal of forfeited or abandoned property in special cases.
- 26 CFR 301.7327-1 · -1 Customs laws applicable.
- 26 CFR 301.7401-1 · -1 Authorization.
- 26 CFR 301.7403-1 · -1 Action to enforce lien or to subject property to payment of tax.
- 26 CFR 301.7404-1 · -1 Authority to bring civil action for estate taxes.
- 26 CFR 301.7406-1 · -1 Disposition of judgments and moneys recovered.
- 26 CFR 301.7409-1 · -1 Action to enjoin flagrant political expenditures of section 501(c)(3) organizations.
- 26 CFR 301.7422-1 · -1 Special rules for certain excise taxes imposed by chapter 42 or 43.
- 26 CFR 301.7423-1 · -1 Repayments to officers or employees.
- 26 CFR 301.7424-2 · -2 Intervention.
- 26 CFR 301.7425-1 · -1 Discharge of liens; scope and application; judicial proceedings.
- 26 CFR 301.7425-2 · -2 Discharge of liens; nonjudicial sales.
- 26 CFR 301.7425-3 · -3 Discharge of liens; special rules.
- 26 CFR 301.7425-4 · -4 Discharge of liens; redemption by United States.
- 26 CFR 301.7426-1 · -1 Civil actions by persons other than taxpayers.
- 26 CFR 301.7426-2 · -2 Recovery of damages in certain cases.
- 26 CFR 301.7429-1 · -1 Review of jeopardy and termination assessment and jeopardy levy procedures; information to taxpayer.
- 26 CFR 301.7429-2 · -2 Review of jeopardy and termination assessment and jeopardy levy procedures.
- 26 CFR 301.7429-3 · -3 Review of jeopardy and termination assessment and jeopardy levy procedures; judicial action.
- 26 CFR 301.7430-0 · -0 Table of contents.
- 26 CFR 301.7430-1 · -1 Exhaustion of administrative remedies.
- 26 CFR 301.7430-2 · -2 Requirements and procedures for recovery of reasonable administrative costs.
- 26 CFR 301.7430-3 · -3 Administrative proceeding and administrative proceeding date.
- 26 CFR 301.7430-4 · -4 Reasonable administrative costs.
- 26 CFR 301.7430-5 · -5 Prevailing party.
- 26 CFR 301.7430-6 · -6 Effective/applicability dates.
- 26 CFR 301.7430-7 · -7 Qualified offers.
- 26 CFR 301.7430-8 · -8 Administrative costs incurred in damage actions for violations of section 362 or 524 of the Bankruptcy Code.
- 26 CFR 301.7432-1 · -1 Civil cause of action for failure to release a lien.
- 26 CFR 301.7433-1 · -1 Civil cause of action for certain unauthorized collection actions.
- 26 CFR 301.7433-2 · -2 Civil cause of action for violation of section 362 or 524 of the Bankruptcy Code.
- 26 CFR 301.7452-1 · -1 Representation of parties.
- 26 CFR 301.7454-1 · -1 Burden of proof in fraud and transferee cases.
- 26 CFR 301.7454-2 · -2 Burden of proof in foundation manager, etc. cases.
- 26 CFR 301.7456-1 · -1 Administration of oaths and procurement of testimony; production of records of foreign corporations, foreign trusts or estates and nonresident alien individuals.
- 26 CFR 301.7457-1 · -1 Witness fees.
- 26 CFR 301.7458-1 · -1 Hearings.
- 26 CFR 301.7461-1 · -1 Publicity of proceedings.
- 26 CFR 301.7476-1 · -1 Declaratory judgments.
- 26 CFR 301.7477-1 · -1 Declaratory judgments relating to the value of certain gifts for gift tax purposes.
- 26 CFR 301.7481-1 · -1 Date when Tax Court decision becomes final; decision modified or reversed.
- 26 CFR 301.7482-1 · -1 Courts of review; venue.
- 26 CFR 301.7483-1 · -1 Petition for review.
- 26 CFR 301.7484-1 · -1 Change of incumbent in office.
- 26 CFR 301.7502-1 · -1 Timely mailing of documents and payments treated as timely filing and paying.
- 26 CFR 301.7503-1 · -1 Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday.
- 26 CFR 301.7505-1 · -1 Sale of personal property acquired by the United States.
- 26 CFR 301.7506-1 · -1 Administration of real estate acquired by the United States.
- 26 CFR 301.7507-1 · -1 Banks and trust companies covered.
- 26 CFR 301.7507-2 · -2 Scope of section generally.
- 26 CFR 301.7507-3 · -3 Segregated or transferred assets.
- 26 CFR 301.7507-4 · -4 Unsegregated assets.
- 26 CFR 301.7507-5 · -5 Earnings.
- 26 CFR 301.7507-6 · -6 Abatement and refund.
- 26 CFR 301.7507-7 · -7 Establishment of immunity.
- 26 CFR 301.7507-8 · -8 Procedure during immunity.
- 26 CFR 301.7507-9 · -9 Termination of immunity.
- 26 CFR 301.7507-10 · -10 Collection of tax after termination of immunity.
- 26 CFR 301.7507-11 · -11 Exception of employment taxes.
- 26 CFR 301.7508-1 · -1 Time for performing certain acts postponed by reason of service in a combat zone.
- 26 CFR 301.7508A-1 · A-1 Postponement of certain tax-related deadlines by reasons of a federally declared disaster or terroristic or military action.
- 26 CFR 301.7510-1 · -1 Exemption from tax of domestic goods purchased for the United States.
- 26 CFR 301.7512-1 · -1 Separate accounting for certain collected taxes.
- 26 CFR 301.7513-1 · -1 Reproduction of returns and other documents.
- 26 CFR 301.7514-1 · -1 Seals of office.
- 26 CFR 301.7515-1 · -1 Special statistical studies and compilations on request.