Source: https://www.law.cornell.edu/cfr/text/26/part-301/subpart-lii3
Timestamp: 2015-11-29 17:21:30
Document Index: 652569366

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26 CFR Part 301, Subpart - Assessment | US Law | LII / Legal Information Institute
CFR › Title 26 › Chapter I › Subchapter F › Part 301 › Subpart - Assessment 26 CFR Part 301, Subpart - Assessment
§ 301.6201-1 — Assessment authority.
§ 301.6203-1 — Method of assessment.
§ 301.6204-1 — Supplemental assessments.
§ 301.6205-1 — Special rules applicable to certain employment taxes.
§ 301.6211-1 — Deficiency defined.
§ 301.6212-1 — Notice of deficiency.
§ 301.6212-2 — Definition of last known address.
§ 301.6213-1 — Restrictions applicable to deficiencies; petition to Tax Court.
§ 301.6215-1 — Assessment of deficiency found by Tax Court.
§ 301.6221-1 — Tax treatment determined at partnership level.
§ 301.6222(a)-1 — Consistent treatment of partnership items.
§ 301.6222(a)-2 — Application of consistent reporting and notification rules to indirect partners.
§ 301.6222(b)-1 — Notification to the Internal Revenue Service when partnership items are treated inconsistently.
§ 301.6222(b)-2 — Effect of notification of inconsistent treatment.
§ 301.6222(b)-3 — Partner receiving incorrect schedule.
§ 301.6223(a)-1 — Notice sent to tax matters partner.
§ 301.6223(a)-2 — Withdrawal of notice of the beginning of an administrative proceeding.
§ 301.6223(b)-1 — Notice group.
§ 301.6223(c)-1 — Additional information regarding partners furnished to the Internal Revenue Service.
§ 301.6223(e)-1 — Effect of Internal Revenue Service's failure to provide notice.
§ 301.6223(e)-2 — Elections if Internal Revenue Service fails to provide timely notice.
§ 301.6223(f)-1 — Duplicate copy of final partnership administrative adjustment.
§ 301.6223(g)-1 — Responsibilities of the tax matters partner.
§ 301.6223(h)-1 — Responsibilities of pass-thru partner.
§ 301.6224(a)-1 — Participation in administrative proceedings.
§ 301.6224(b)-1 — Partner may waive rights.
§ 301.6224(c)-1 — Tax matters partner may bind nonnotice partners.
§ 301.6224(c)-2 — Pass-thru partner binds indirect partners.
§ 301.6224(c)-3 — Consistent settlements.
§ 301.6226(a)-1 — Principal place of business of partnership.
§ 301.6226(b)-1 — 5-percent group.
§ 301.6226(e)-1 — Jurisdictional requirement for bringing an action in District Court or United States Court of Federal Claims.
§ 301.6226(f)-1 — Scope of judicial review.
§ 301.6227(c)-1 — Administrative adjustment request by the tax matters partner on behalf of the partnership.
§ 301.6227(d)-1 — Administrative adjustment request filed on behalf of a partner.
§ 301.6229(b)-1 — Extension by agreement.
§ 301.6229(b)-2 — Special rule with respect to debtors in title 11 cases.
§ 301.6229(c)(2)-1 — Substantial omission of income.
§ 301.6229(e)-1 — Information with respect to unidentified partner.
§ 301.6229(f)-1 — Special rule for partial settlement agreements.
§ 301.6230(b)-1 — Request that correction not be made.
§ 301.6230(c)-1 — Claim arising out of erroneous computation, etc.
§ 301.6230(e)-1 — Tax matters partner required to furnish names.
§ 301.6231(a)(1)-1 — Exception for small partnerships.
§ 301.6231(a)(2)-1 — Persons whose tax liability is determined indirectly by partnership items.
§ 301.6231(a)(3)-1 — Partnership items.
§ 301.6231(a)(5)-1 — Definition of affected item.
§ 301.6231(a)(6)-1 — Computational adjustments.
§ 301.6231(a)(7)-1 — Designation or selection of tax matters partner.
§ 301.6231(a)(7)-2 — Designation or selection of tax matters partner for a limited liability company (LLC).
§ 301.6231(a)(12)-1 — Special rules relating to spouses.
§ 301.6231(c)-1 — Special rules for certain applications for tentative carryback and refund adjustments based on partnership losses, deductions, or credits.
§ 301.6231(c)-2 — Special rules for certain refund claims based on losses, deductions, or credits from abusive tax shelter partnerships.
§ 301.6231(c)-3 — Limitation on applicability of §§ 301.6231(c)-4 through 301.6231(c)-8.
§ 301.6231(c)-4 — Termination and jeopardy assessment.
§ 301.6231(c)-5 — Criminal investigations.
§ 301.6231(c)-6 — Indirect method of proof of income.
§ 301.6231(c)-7 — Bankruptcy and receivership.
§ 301.6231(c)-8 — Prompt assessment.
§ 301.6231(d)-1 — Time for determining profits interest of partners for purposes of sections 6223(b) and 6231(a)(11).
§ 301.6231(e)-1 — Effect of a determination with respect to a nonpartnership item on the determination of a partnership item.
§ 301.6231(e)-2 — Judicial decision not a bar to certain adjustments.
§ 301.6231(f)-1 — Disallowance of losses and credits in certain cases.
§ 301.6233-1 — Extension to entities filing partnership returns.
§ 301.6241-1T — Tax treatment determined at corporate level.
§ 301.6245-1T — Subchapter S items.