Source: https://www.govregs.com/regulations/26/301.7611-1
Timestamp: 2020-07-08 04:39:56
Document Index: 23163081

Matched Legal Cases: ['§ 301', 'art 301', 'art 0', 'art 0', '§ 301', '§ 301', '§ 301']

26 CFR 301.7611-1 - Questions and answers relating to church tax inquiries and examinations. § 301.7611-1 - Questions and answers relating to church tax inquiries and examinations.
All TitlesTitle 26Chapter IPart 301Subpart 0 - Discovery of Liability and Enforcement of Title
View all text of Subpart 0 [§ 301.7601-1 - § 301.7654-1]
§ 301.7611-1 - Questions and answers relating to church tax inquiries and examinations.
Table of Contents Question(s)/Answer(s) Church Tax Inquiry 1, 2, 3 Routine Requests 4 Third Party Records 5 Scope of Section 7611 6, 7, 8 Notice Requirements 9, 10 Action After Issuance of Notice 11 Procedural Time Limitations 12, 13, 13a Examination of Records or Religious Activities 14 Limitations on Period of Assessment or Proceedings for Collection Without Assessment 15 Multiple Examinations 16 Remedy for Violations of Section 7611 17 Effective Date 18 Application to Section 4958 19 Church Tax Inquiry
[T.D. 8013, 50 FR 9615, Mar. 11, 1985. Redesignated and amended by T.D. 8077, 51 FR 6220, Feb. 21, 1986; T.D. 8628, 60 FR 62213, Dec. 5, 1995; T.D. 8920, 66 FR 2171, Jan. 10, 2001; 66 FR 13013, Mar. 2, 2001; T.D. 8978, 67 FR 3099, Jan. 23, 2002; 67 FR 12472, Mar. 19, 2002] General Powers and Duties