Source: http://www.law.cornell.edu/cfr/text/26/part-301/subpart-lii7
Timestamp: 2014-09-02 07:36:41
Document Index: 321997806

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', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301']

26 CFR Part 301, Subpart - Limitations | LII / Legal Information Institute
CFR › Title 26 › Chapter I › Subchapter F › Part 301 › Subpart - Limitations 26 CFR Part 301, Subpart - Limitations
Limitations on Assessment and Collection
§ 301.6501(a)-1 — Period of limitations upon assessment and collection.
§ 301.6501(b)-1 — Time return deemed filed for purposes of determining limitations.
§ 301.6501(c)-1 — Exceptions to general period of limitations on assessment and collection.
§ 301.6501(d)-1 — Request for prompt assessment.
§ 301.6501(e)-1 — Omission from return.
§ 301.6501(f)-1 — Personal holding company tax.
§ 301.6501(g)-1 — Certain income tax returns of corporations.
§ 301.6501(h)-1 — Net operating loss or capital loss carrybacks.
§ 301.6501(i)-1 — Foreign tax carrybacks; taxable years beginning after December 31, 1957.
§ 301.6501(j)-1 — Investment credit carryback; taxable years ending after December 31, 1961.
§ 301.6501(m)-1 — Tentative carryback adjustment assessment period.
§ 301.6501(n)-1 — Special rules for chapter 42 and similar taxes.
§ 301.6501(n)-2 — Certain contributions to section 501(c)(3) organizations.
§ 301.6501(n)-3 — Certain set-asides described in section 4942(g)(2).
§ 301.6501(o)-1 — Work incentive program credit carrybacks, taxable years beginning after December 31, 1971.
§ 301.6501(o)-2 — Special rules for partnership items of federally registered partnerships.
§ 301.6501(o)-3 — Partnership items.
§ 301.6502-1 — Collection after assessment.
§ 301.6503(a)-1 — Suspension of running of period of limitation; issuance of statutory notice of deficiency.
§ 301.6503(b)-1 — Suspension of running of period of limitation; assets of taxpayer in control or custody of court.
§ 301.6503(c)-1 — Suspension of running of period of limitation; location of property outside the United States or removal of property from the United States; taxpayer outside of United States.
§ 301.6503(d)-1 — Suspension of running of period of limitation; extension of time for payment of estate tax.
§ 301.6503(e)-1 — Suspension of running of period of limitation; certain powers of appointment.
§ 301.6503(f)-1 — Suspension of running of period of limitation; wrongful seizure of property of third-party owner and discharge of lien for substitution of value.
§ 301.6503(g)-1 — Suspension pending correction.
§ 301.6503(j)-1 — Suspension of running of period of limitations; extension in case of designated and related summonses.
§ 301.6511(a)-1 — Period of limitation on filing claim.
§ 301.6511(b)-1 — Limitations on allowance of credits and refunds.
§ 301.6511(c)-1 — Special rules applicable in case of extension of time by agreement.
§ 301.6511(d)-1 — Overpayment of income tax on account of bad debts, worthless securities, etc.
§ 301.6511(d)-2 — Overpayment of income tax on account of net operating loss or capital loss carrybacks.
§ 301.6511(d)-3 — Special rules applicable to credit against income tax for foreign taxes.
§ 301.6511(d)-4 — Overpayment of income tax on account of investment credit carryback.
§ 301.6511(d)-7 — Overpayment of income tax on account of work incentive program credit carryback.
§ 301.6511(e)-1 — Special rules applicable to manufactured sugar.
§ 301.6511(f)-1 — Special rules for chapter 42 taxes.
§ 301.6511(g)-1 — Special rule for partnership items of federally registered partnerships.
§ 301.6512-1 — Limitations in case of petition to Tax Court.
§ 301.6513-1 — Time return deemed filed and tax considered paid.
§ 301.6514(a)-1 — Credits or refunds after period of limitation.
§ 301.6514(b)-1 — Credit against barred liability.
§ 301.6521-1 — Mitigation of effect of limitation in case of related employee social security tax and self-employment tax.
§ 301.6521-2 — Law applicable in determination of error.
§ 301.6532-1 — Periods of limitation on suits by taxpayers.
§ 301.6532-2 — Periods of limitation on suits by the United States.
§ 301.6532-3 — Periods of limitation on suits by persons other than taxpayers.