Source: http://www.law.cornell.edu/cfr/text/26/part-301?qt-cfr_tabs=3
Timestamp: 2014-08-20 20:45:25
Document Index: 489770691

Matched Legal Cases: ['art 301', 'art 301', 'art 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 6230']

26 CFR Part 301 - PROCEDURE AND ADMINISTRATION | LII / Legal Information Institute
CFR › Title 26 › Chapter I › Subchapter F › Part 301 26 CFR Part 301 - PROCEDURE AND ADMINISTRATION
SUBPART — Information and Returns (§§ 301.269B-1 - 301.6114-1)
SUBPART — Time and Place for Paying Tax (§§ 301.6151-1 - 301.6166-1)
SUBPART — Assessment (§§ 301.6201-1 - 301.6245-1T)
SUBPART — Collection (§§ 301.6301-1 - 301.6326-1)
SUBPART — Seizure of Property for Collection of Taxes (§§ 301.6330-1 - 301.6365-2)
SUBPART — Abatements, Credits, and Refunds (§§ 301.6401-1 - 301.6425-1)
SUBPART — Limitations (§§ 301.6501(a)-1 - 301.6532-3)
SUBPART — Interest (§§ 301.6601-1 - 301.6622-1)
SUBPART — Additions to the Tax, Additional Amounts, and Assessable Penalties (§§ 301.6651-1 - 301.6724-1)
SUBPART — General Provisions Relating to Stamps (§§ 301.6801-1 - 301.6806-1)
SUBPART — Jeopardy, Bankruptcy, and Receiverships (§§ 301.6851-1 - 301.6873-1)
SUBPART — Transferees and Fiduciaries (§§ 301.6901-1 - 301.6905-1)
SUBPART — Licensing (§§ 301.7001-1 - 301.7001-1)
SUBPART — Bonds (§§ 301.7101-1 - 301.7102-1)
SUBPART — Closing Agreements and Compromises (§§ 301.7121-1 - 301.7122-1)
SUBPART — Crimes, Other Offenses, and Forfeitures (§§ 301.7207-1 - 301.7231-1)
SUBPART — Other Offenses (§§ 301.7269-1 - 301.7327-1)
SUBPART — Judicial Proceedings (§§ 301.7401-1 - 301.7517-1)
SUBPART — Discovery of Liability and Enforcement of Title (§§ 301.7601-1 - 301.7654-1)
SUBPART — Definitions (§§ 301.7701(b)-0 - 301.7704-2)
SUBPART — General Rules (§§ 301.7803-1 - 301.9100-21)
Section 301.1474-1 also issued under 26 U.S.C. 1474(f).
Section 301.6011-2 also issued under 26 U.S.C. 6011(e).
Section 301.6011-3 also issued under 26 U.S.C. 6011.
Section 301.6011-5 also issued under 26 U.S.C. 6011.
Section 301.6011-6 also issued under 26 U.S.C. 6011(a).
Section 301.6011-7 also issued under 26 U.S.C. 6011(e).
Section 301.6033-4 also issued under 26 U.S.C. 6033.
Section 301.6036-1 also issued under 26 U.S.C. 6036.
Section 301.6037-2 also issued under 26 U.S.C. 6037.
Section 301.6050M-1 also issued under 26 U.S.C. 6050M.
Section 301.6061-1 also issued under 26 U.S.C. 6061.
Section 301.6081-2 also issued under 26 U.S.C. 6081(a).
Section 301.6103(c)-1 also issued under 26 U.S.C. 6103(c).
Section 301.6103(j)(1)-1 also issued under 26 U.S.C. 6103(j)(1).
Section 301.6103(j)(1)-1T also issued under 26 U.S.C. 6103(j)(1);
Section 301.6103(j)(5)-1 also issued under 26 U.S.C. 6103(j)(5).
Section 301.6103(k)(6)-1 also issued under 26 U.S.C. 6103(k)(6);
Section 301.6103(k)(6)-1T also issued under 26 U.S.C. 6103(k)(6);
Section 301.6103(k)(9)-1 also issued under 26 U.S.C. 6103(k)(9) and 26 U.S.C. 6103(q).
Section 301.6103(l)(14)-1 also issued under 26 U.S.C. 6103(l)(14).
Section 301.6103(m)-1 also issued under 26 U.S.C. 6103(q).
Section 301.6103(n)-1 also issued under 26 U.S.C. 6103(n).
Section 301.6103(n)-2 also issued under 26 U.S.C. 6103(n).
Section 301.6103(n)-2 also issued under 26 U.S.C. 6103(q).
Section 301.6103(p)(2)(B)-1 also issued under 26 U.S.C. 6103(p)(2).
Section 301.6103(p)(2)(B)-1T also issued under 26 U.S.C. 6103(p)(2).
Sections 301.6103(p)(4)-1 and 301.6103(p)(7)-1T also issued under 26 U.S.C. 6103(p)(4) and (7) and (q),
Section 301.6104(a)-6(d) is also issued under 5 U.S.C. 552.
Section 301.6104(b)-1(d)(4) is also issued under 5 U.S.C. 552.
Section 301.6104(d)-1(d)(3)(i) is also issued under 5 U.S.C. 552.
Section 301.6104(d)-2 also issued under 26 U.S.C. 6104(d)(3).
Section 301.6104(d)-3 also issued under 26 U.S.C. 6104(d)(3).
Section 301.6104(d)-4 also issued under 26 U.S.C. 6104(e)(3).
Section 301.6104(d)-5 also issued under 26 U.S.C. 6104(e)(3).
Section 301.6109-1 also issued under 26 U.S.C. 6109 (a), (c), and (d).
Section 301.6109-3 also issued under 26 U.S.C. 6109.
Section 301.6111-1T also issued under 26 U.S.C. 6111.
Section 301.6111-2T also issued under 26 U.S.C. 6111(f)(4).
Section 301.6111-3 also issued under 26 U.S.C. 6111.
Section 301.6111-3T also issued under 26 U.S.C. 6111.
Section 301.6112-1T also issued under 26 U.S.C. 6112.
Section 301.6114-1 also issued under 26 U.S.C. 6114.
Section 301.6222(a)-1T also issued under 26 U.S.C. 6230(k).
Section 301.6222(a)-2T also issued under 26 U.S.C. 6230(k).
Section 301.6222(b)-1T also issued under 26 U.S.C. 6230(k).
Section 301.6222(b)-2T also issued under 26 U.S.C. 6230(k).
Section 301.6222(b)-3T also issued under 26 U.S.C. 6230 (i) and (k).
Section 301.6223(a)-1T also issued under 26 U.S.C. 6230(k).
Section 301.6223(a)-2T also issued under 26 U.S.C. 6230(k).
Section 301.6223(b)-1T also issued under 26 U.S.C. 6230 (i) and (k).
Section 301.6223(b)-2T also issued under 26 U.S.C. 6230(k).
Section 301.6223(c)-1T also issued under 26 U.S.C. 6223(c) and 6230 (i) and (k).
Section 301.6223(e)-1T also issued under 26 U.S.C. 6230(k).
Section 301.6223(e)-2T also issued under 26 U.S.C. 6230 (i) and (k).
Section 301.6223(f)-1T also issued under 26 U.S.C. 6230(k).
Section 301.6223(g)-1T also issued under 26 U.S.C. 6223(g) and 6230 (i) and (k).
Section 301.6223(h)-1T also issued under 26 U.S.C. 6230 (i) and (k).
Section 301.6224(a)-1T also issued under 26 U.S.C. 6230(k).
Section 301.6224(b)-1T also issued under 26 U.S.C. 6230 (i) and (k).
Section 301.6224(c)-1T also issued under 26 U.S.C. 6230 (i) and (k).
Section 301.6224(c)-2T also issued under 26 U.S.C. 6230(k).
Section 301.6224(c)-3T also issued under 26 U.S.C. 6230 (i) and (k).
Section 301.6226(a)-1T also issued under 26 U.S.C. 6230(k).
Section 301.6226(b)-1T also issued under 26 U.S.C. 6230(k).
Section 301.6226(e)-1T also issued under 26 U.S.C. 6230(k).
Section 301.6226(f)-1T also issued under 26 U.S.C. C. 6230(k).
Section 301.6229(c)(2)-1 is also issued under 26 U.S.C. 6230(k).
Section 301.6229(c)(2)-1T also issued under 26 U.S.C. § 6230(k).
Section 301.6231(a)(6)-1T also issued under 26 U.S.C. 6230(k).
Section 301.6231(a)(7)-1 also issued under 26 U.S.C. 6230 (i) and (k).
Section 301.6231(a)(7)-2 also issued under 26 U.S.C. 6230 (i) and (k).
Section 301.6231(a)(12)-1T also issued under 26 U.S.C. 6230(k) and 6231(a)(12).
Section 301.6231(c)-1 also issued under 26 U.S.C. 6231(c)(1) and (3).
Section 301.6231(c)-2 also issued under 26 U.S.C. 6231(c)(1) and (3).
Section 301.6231(c)-3T also issued under 26 U.S.C. 6230(k) and 6231(c).
Section 301.6231(c)-4T also issued under 26 U.S.C. 6230(k) and 6231(c).
Section 301.6231(c)-5T also issued under 26 U.S.C. 6230(k) and 6231(c).
Section 301.6231(c)-6T also issued under 26 U.S.C. 6230(k) and 6231(c).
Section 301.6231(c)-7T also issued under 26 U.S.C. 6230(k) and 6231(c).
Section 301.6231(c)-8T also issued under 26 U.S.C. 6230(k) and 6231(c).
Section 301.6231(d)-1T also issued under 26 U.S.C. 6230(k).
Section 301.6231(e)-1T also issued under 26 U.S.C. 6230(k).
Section 301.6231(e)-2T also issued under 26 U.S.C. 6230(k).
Section 301.6231(f)-1T also issued under 26 U.S.C. 6230 (i) and (k) and 6231(f).
Section 301.6233-1T also issued under 26 U.S.C. 6230(k) and 6233.
Section 301.6241-1T also issued under 26 U.S.C. 6241.
Section 301.6245-1T also issued under 26 U.S.C. 6245.
Section 301.6311-2 also issued under 26 U.S.C. 6311.
Section 301.6323(f)-(1)(c) also issued under 26 U.S.C. 6323(f)(3).
Section 301.6325-1T also issued under 26 U.S.C. 6326.
Section 301.6343-1 also issued under 26 U.S.C. 6343.
Section 301.6343-2 also issued under 26 U.S.C. 6343.
Section 301.6402-3 also issued under 95 Stat. 357 amending 88 Stat. 2351.
Section 301.6402-7 also issued under 26 U.S.C. 6402(i) and 6411(c).
Section 301.6404-2 also issued under 26 U.S.C. 6404.
Section 301.6404-3 also issued under 26 U.S.C. 6404(f)(3).
Section 301.6621-1 also issued under 26 U.S.C. 6230(k).
Section 301.6689-1T also issued under 26 U.S.C. 6689(a).
Section 301.7216-2, paragraphs (o) and (p) also issued under 26 U.S.C. 7216(b)(3).
Section 301.7502-1 also issued under 26 U.S.C. 7502.
Section 301.7502-2 also issued under 26 U.S.C. 7502.
Section 301.7507-1 also issued under 26 U.S.C. 597.
Section 301.7507-9 also issued under 26 U.S.C. 597.
Section 301.7508-1 also issued under 26 U.S.C. 7508(a)(1)(K).
Section 301.7508A-1 also issued under 26 U.S.C. 7508(a)(1)(K) and 7508A(a).
Section 301.7605-1 also issued under section 6228(b) of the Technical and Miscellaneous Revenue Act of 1988.
Section 301.7623-1 also issued under 26 U.S.C. 7623.
Section 301.7624-1 also issued under 26 U.S.C. 7624.
Sections 301.7701(b)-1 through 301.7701(b)-9 also issued under 26 U.S.C. 7701(b)(11).
Section 301.7701(i)-1(g)(1) also issued under 26 U.S.C. 7701(i)(2)(D).
Section 301.7701(i)-4(b) also issued under 26 U.S.C. 7701(i)(3).
Section 301.9000-1 also issued under 5 U.S.C. 301 and 26 U.S.C. 6103(q) and 7804;
Section 301.9000-2 also issued under 5 U.S.C. 301 and 26 U.S.C. 6103(q) and 7804;
Section 301.9000-3 also issued under 5 U.S.C. 301 and 26 U.S.C. 6103(q) and 7804;
Section 301.9000-4 also issued under 5 U.S.C. 301 and 26 U.S.C. 6103(q) and 7804;
Section 301.9000-5 also issued under 5 U.S.C. 301 and 26 U.S.C. 6103(q) and 7804;
Section 301.9000-6 also issued under 5 U.S.C. 301 and 26 U.S.C. 6103(q) and 7804;
Section 301.9100-1T also issued under 26 U.S.C. 6081.
Section 301.9100-2T also issued under 26 U.S.C. 6081.
Section 301.9100-3T also issued under 26 U.S.C. 6081.
Section 301.9100-4T also issued under 26 U.S.C. 168(f)(8)(G).
Section 301.9100-7T also issued under 26 U.S.C. 42, 48, 56, 83, 141, 142, 143, 145, 147, 165, 168, 216, 263, 263A, 448, 453C, 468B, 469, 474, 585, 616, 617, 1059, 2632, 2652, 3121, 4982, 7701; and under the Tax Reform Act of 1986, 100 Stat. 2746, sections 203, 204, 243, 311, 646, 801, 806, 905, 1704, 1801, 1802, and 1804.
Section 301.9100-8 also issued under 26 U.S.C. 1(i)(7), 41(h), 42(b)(2)(A)(ii), 42(d)(3), 42(f)(1), 42(g)(3), 42(i)(2)(B), 42(j)(5)(B), 121(d)(9), 142(i)(2), 165(l), 168(b)(2), 219(g)(4), 245(a)(10), 263A(d)(1), 263A(d)(3)(B), 263A(h), 460(b)(3), 643(g)(2), 831(b)(2)(A), 835(a), 865(f), 865(g)(3), 865(h)(2), 904(g)(10), 2056(b)(7)(c)(ii), 2056A(d), 2523(f)(6)(B), 3127, and 7520(a); the Technical and Miscellaneous Revenue Act of 1988, 102 Stat. 3324, sections 1002(a)(23)(B), 1005(c)(11), 1006(d)(15), 1006(j)(1)(C), 1006(t)(18)(B), 1012(n)(3), 1014(c)(1), 1014(c)(2), 2004(j)(1), 2004(m)(5), 5012(e)(4), 6181(c)(2), and 6277; and under the Tax Reform Act of 1986, 100 Stat. 2746, section 905(a).
Sections 301.9100-9T, 301.9100-10T and 301.9100-11T also issued under 26 U.S.C. 1103 (g) and (h) and 6158(a).
Sections 301.9100-13T, 301.9100-14T and 301.9100-15T also issued under 26 U.S.C. 108(d)(8) and 1017(b)(3)(E).
Section 301.9100-16T also issued under 26 U.S.C. 463(d).
32 FR 15241, Nov. 3, 1967, unless otherwise noted.
In the text of this part, integral section references are to sections of the Internal Revenue Code of 1954; decimal section references are to the Code of Federal Regulations.
References in the text to the “Code” are references to sections of the Internal Revenue Code of 1954.