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- 26 CFR 301.7516-1 · -1 Training and training aids on request.
- 26 CFR 301.7517-1 · -1 Furnishing on request of statement explaining estate or gift valuation.
- 26 CFR 301.7601-1 · -1 Canvass of districts for taxable persons and objects.
- 26 CFR 301.7602-1 · -1 Examination of books and witnesses.
- 26 CFR 301.7602-2 · -2 Third party contacts.
- 26 CFR 301.7603-1 · -1 Service of summons.
- 26 CFR 301.7603-2 · -2 Third-party recordkeepers.
- 26 CFR 301.7604-1 · -1 Enforcement of summons.
- 26 CFR 301.7605-1 · -1 Time and place of examination.
- 26 CFR 301.7606-1 · -1 Entry of premises for examination of taxable objects.
- 26 CFR 301.7609-1 · -1 Special procedures for third-party summonses.
- 26 CFR 301.7609-2 · -2 Notification of persons identified in third-party summonses.
- 26 CFR 301.7609-3 · -3 Duty of and protection for the summoned party.
- 26 CFR 301.7609-4 · -4 Right to intervene; right to institute a proceeding to quash.
- 26 CFR 301.7609-5 · -5 Suspension of periods of limitations.
- 26 CFR 301.7610-1 · -1 Fees and costs for witnesses.
- 26 CFR 301.7611-1 · -1 Questions and answers relating to church tax inquiries and examinations.
- 26 CFR 301.7621-1 · -1 Internal revenue districts.
- 26 CFR 301.7622-1 · -1 Authority to administer oaths and certify.
- 26 CFR 301.7623-1 · -1 General rules, submitting information on underpayments of tax or violations of the internal revenue laws, and filing claims for award.
- 26 CFR 301.7623-2 · -2 Definitions.
- 26 CFR 301.7623-3 · -3 Whistleblower administrative proceedings and appeals of award determinations.
- 26 CFR 301.7623-4 · -4 Amount and payment of award.
- 26 CFR 301.7624-1 · -1 Reimbursement to State and local law enforcement agencies.
- 26 CFR 301.7641-1 · -1 Supervision of operations of certain manufacturers.
- 26 CFR 301.7654-1 · -1 Coordination of U.S. and Guam individual income taxes.
- 26 CFR 301.7701-1 · -1 Classification of organizations for federal tax purposes.
- 26 CFR 301.7701-2 · -2 Business entities; definitions.
- 26 CFR 301.7701-3 · -3 Classification of certain business entities.
- 26 CFR 301.7701-4 · -4 Trusts.
- 26 CFR 301.7701-5 · -5 Domestic and foreign business entities.
- 26 CFR 301.7701-6 · -6 Definitions; person, fiduciary.
- 26 CFR 301.7701-7 · -7 Trusts—domestic and foreign.
- 26 CFR 301.7701-8 · -8 Military or naval forces and Armed Forces of the United States.
- 26 CFR 301.7701-9 · -9 Secretary or his delegate.
- 26 CFR 301.7701-10 · -10 District director.
- 26 CFR 301.7701-11 · -11 Social security number.
- 26 CFR 301.7701-12 · -12 Employer identification number.
- 26 CFR 301.7701-13 · -13 Pre-1970 domestic building and loan association.
- 26 CFR 301.7701-13A · -13A Post-1969 domestic building and loan association.
- 26 CFR 301.7701-14 · -14 Cooperative bank.
- 26 CFR 301.7701-15 · -15 Tax return preparer.
- 26 CFR 301.7701-16 · -16 Other terms.
- 26 CFR 301.7701-17T · -17T Collective-bargaining plans and agreements (temporary).
- 26 CFR 301.7701-18 · -18 Definitions; spouse, husband and wife, husband, wife, marriage.
- 26 CFR 301.7701(b)-0 · (b)-0 Outline of regulation provision for section 7701(b)-1 through (b)-9.
- 26 CFR 301.7701(b)-1 · (b)-1 Resident alien.
- 26 CFR 301.7701(b)-2 · (b)-2 Closer connection exception.
- 26 CFR 301.7701(b)-3 · (b)-3 Days of presence in the United States that are excluded for purposes of section 7701(b).
- 26 CFR 301.7701(b)-4 · (b)-4 Residency time periods.
- 26 CFR 301.7701(b)-5 · (b)-5 Coordination with section 877.
- 26 CFR 301.7701(b)-6 · (b)-6 Taxable year.
- 26 CFR 301.7701(b)-7 · (b)-7 Coordination with income tax treaties.
- 26 CFR 301.7701(b)-8 · (b)-8 Procedural rules.
- 26 CFR 301.7701(b)-9 · (b)-9 Effective/applicability dates of §§ 301.7701(b)-1 through 301.7701(b)-7.
- 26 CFR 301.7701(i)-0 · (i)-0 Outline of taxable mortgage pool provisions.
- 26 CFR 301.7701(i)-1 · (i)-1 Definition of a taxable mortgage pool.
- 26 CFR 301.7701(i)-2 · (i)-2 Special rules for portions of entities.
- 26 CFR 301.7701(i)-3 · (i)-3 Effective dates and duration of taxable mortgage pool classification.
- 26 CFR 301.7701(i)-4 · (i)-4 Special rules for certain entities.
- 26 CFR 301.7704-2 · -2 Transition provisions.
- 26 CFR 301.7705-1 · -1 Certified professional employer organization.
- 26 CFR 301.7705-2 · -2 CPEO certification process.
- 26 CFR 301.7803-1 · -1 Security bonds covering personnel of the Internal Revenue Service.
- 26 CFR 301.7805-1 · -1 Rules and regulations.
- 26 CFR 301.7811-1 · -1 Taxpayer assistance orders.
- 26 CFR 301.7803-2 · -2 Internal Revenue Service Independent Office of Appeals resolution of Federal tax controversies without litigation.
- 26 CFR 301.7803-3 · -3 Requests for referral to the Internal Revenue Service Independent Office of Appeals following the issuance of a notice of deficiency.
- 26 CFR 301.9000-1 · -1 Definitions when used in §§ 301.9000-1 through 301.9000-6.
- 26 CFR 301.9000-2 · -2 Considerations in responding to a request or demand for IRS records or information.
- 26 CFR 301.9000-3 · -3 Testimony authorizations.
- 26 CFR 301.9000-4 · -4 Procedure in the event of a request or demand for IRS records or information.
- 26 CFR 301.9000-5 · -5 Written statement required for requests or demands in non-IRS matters.
- 26 CFR 301.9000-6 · -6 Examples.
- 26 CFR 301.9000-7 · -7 Effective date.
- 26 CFR 301.9001 · Statutory provisions; Outer Continental Shelf Lands Act Amendments of 1978.
- 26 CFR 301.9001-1 · -1 Collection of fee.
- 26 CFR 301.9001-2 · -2 Definitions.
- 26 CFR 301.9001-3 · -3 Cross reference.
- 26 CFR 301.9100-0 · -0 Outline of regulations.
- 26 CFR 301.9100-1 · -1 Extensions of time to make elections.
- 26 CFR 301.9100-2 · -2 Automatic extensions.
- 26 CFR 301.9100-3 · -3 Other extensions.
- 26 CFR 301.9100-4T · -4T Time and manner of making certain elections under the Economic Recovery Tax Act of 1981.
- 26 CFR 301.9100-5T · -5T Time and manner of making certain elections under the Tax Equity and Fiscal Responsibility Act of 1982.
- 26 CFR 301.9100-6T · -6T Time and manner of making certain elections under the Deficit Reduction Act of 1984.
- 26 CFR 301.9100-7T · -7T Time and manner of making certain elections under the Tax Reform Act of 1986.
- 26 CFR 301.9100-8 · -8 Time and manner of making certain elections under the Technical and Miscellaneous Revenue Act of 1988.
- 26 CFR 301.9100-9T · -9T Election by a bank holding company to forego grandfather provision for all property representing pre-June 30, 1968, activities.
- 26 CFR 301.9100-10T · -10T Election by certain family-owned bank holding companies to divest all banking or nonbanking property.
- 26 CFR 301.9100-11T · -11T Election by a qualified bank holding corporation to pay in installments the tax attributable to sales under the Bank Holding Company Act.
- 26 CFR 301.9100-12T · -12T Various elections under the Tax Reform Act of 1976.
- 26 CFR 301.9100-14T · -14T Individual's election to terminate taxable year when case commences.
- 26 CFR 301.9100-15T · -15T Election to use retroactive effective date.
- 26 CFR 301.9100-16T · -16T Election to accrue vacation pay.
- 26 CFR 301.9100-17T · -17T Procedure applicable to certain elections.
- 26 CFR 301.9100-18T · -18T Election to include in gross income in year of transfer.
- 26 CFR 301.9100-19T · -19T Election relating to passive investment income of electing small business corporations.
- 26 CFR 301.9100-20T · -20T Election to treat certain distributions as made on the last day of the taxable year.
- 26 CFR 301.9100-21 · -21 References to other temporary elections under various tax acts.