Source: http://www.law.cornell.edu/cfr/text/26/301?quicktabs_7=1
Timestamp: 2013-12-11 06:59:54
Document Index: 365615670

Matched Legal Cases: ['art 301', '§ 1', '§ 41', '§ 42', '§ 48', '§ 56', '§ 82', '§ 108', '§ 121', '§ 141', '§ 142', '§ 143', '§ 145', '§ 147', '§ 165', '§ 168', '§ 216', '§ 219', '§ 245', '§ 263', '§ 263', '§ 448', '§ 453', '§ 460', '§ 463', '§ 468', '§ 469', '§ 474', '§ 585', '§ 597', '§ 616', '§ 617', '§ 643', '§ 831', '§ 835', '§ 865', '§ 904', '§ 1059', '§ 1103', '§ 2056', '§ 2056', '§ 2523', '§ 2632', '§ 2652', '§ 3121', '§ 3127', '§ 4982', '§ 6011', '§ 6033', '§ 6036', '§ 6037', '§ 6050', '§ 6061', '§ 6081', '§ 6103', '§ 6104', '§ 6111', '§ 6112', '§ 6114', '§ 6158', '§ 6223', '§ 6230', '§ 6231', '§ 6233', '§ 6241', '§ 6245', '§ 6311', '§ 6323', '§ 6326', '§ 6343', '§ 6402', '§ 6404', '§ 6411', '§ 6689', '§ 7216', '§ 7502', '§ 7508', '§ 7520', '§ 7624', '§ 7701', '§ 7804']

26 CFR 301 - PROCEDURE AND ADMINISTRATION | Title 26 - Internal Revenue | Code of Federal Regulations | LII / Legal Information Institute
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26 CFR 301 - PROCEDURE AND ADMINISTRATION
There are 5 Updates appearing in the Federal Register for 26 CFR 301. Select the tab below to view, or View eCFR (GPOAccess)
Authority: 26 U.S.C. 7805. 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)-1 also issued under 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 301.7502-1T also issued under 26 U.S.C. 7502(c). 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 301.7624-1 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).
Source: 32 FR 15241, Nov. 3, 1967, unless otherwise noted.
USC : Title 26 - INTERNAL REVENUE CODE§ 1 - Tax imposed§ 41 - Credit for increasing research activities§ 42 - Low-income housing credit§ 48 - Energy credit§ 56 - Adjustments in computing alternative minimum taxable income§ 82 - Reimbursement for expenses of moving§ 108 - Income from discharge of indebtedness§ 121 - Exclusion of gain from sale of principal residence§ 141 - Private activity bond; qualified bond§ 142 - Exempt facility bond§ 143 - Mortgage revenue bonds: qualified mortgage bond and qualified veterans’ mortgage bond§ 145 - Qualified 501(c)(3) bond§ 147 - Other requirements applicable to certain private activity bonds§ 165 - Losses§ 168 - Accelerated cost recovery system§ 216 - Deduction of taxes, interest, and business depreciation by cooperative housing corporation tenant-stockholder§ 219 - Retirement savings§ 245 - Dividends received from certain foreign corporations§ 263 - Capital expenditures§ 263A - Capitalization and inclusion in inventory costs of certain expenses§ 448 - Limitation on use of cash method of accounting§ 453C - Repealed. § 460 - Special rules for long-term contracts§ 463 - Repealed. § 468B - Special rules for designated settlement funds§ 469 - Passive activity losses and credits limited§ 474 - Simplified dollar-value LIFO method for certain small businesses§ 585 - Reserves for losses on loans of banks§ 597 - Treatment of transactions in which Federal financial assistance provided§ 616 - Development expenditures§ 617 - Deduction and recapture of certain mining exploration expenditures§ 643 - Definitions applicable to subparts A, B, C, and?D§ 831 - Tax on insurance companies other than life insurance companies§ 835 - Election by reciprocal§ 865 - Source rules for personal property sales§ 904 - Limitation on credit§ 1059 - Corporate shareholder’s basis in stock reduced by nontaxed portion of extraordinary dividends§ 1103 - Repealed. § 2056 - Bequests, etc., to surviving spouse§ 2056A - Qualified domestic trust§ 2523 - Gift to spouse§ 2632 - Special rules for allocation of GST exemption§ 2652 - Other definitions§ 3121 - Definitions§ 3127 - Exemption for employers and their employees where both are members of religious faiths opposed to participation in Social Security Act programs§ 4982 - Excise tax on undistributed income of regulated investment companies§ 6011 - General requirement of return, statement, or list§ 6033 - Returns by exempt organizations§ 6036 - Notice of qualification as executor or receiver§ 6037 - Return of S corporation§ 6050M - Returns relating to persons receiving contracts from Federal executive agencies§ 6061 - Signing of returns and other documents§ 6081 - Extension of time for filing returns§ 6103 - Confidentiality and disclosure of returns and return information§ 6104 - Publicity of information required from certain exempt organizations and certain trusts§ 6111 - Disclosure of reportable transactions§ 6112 - Material advisors of reportable transactions must keep lists of advisees, etc.§ 6114 - Treaty-based return positions§ 6158 - Repealed. § 6223 - Notice to partners of proceedings§ 6230 - Additional administrative provisions§ 6231 - Definitions and special rules§ 6233 - Extension to entities filing partnership returns, etc.§ 6241 - Partner’s return must be consistent with partnership return§ 6245 - Secretarial authority§ 6311 - Payment of tax by commercially acceptable means§ 6323 - Validity and priority against certain persons§ 6326 - Administrative appeal of liens§ 6343 - Authority to release levy and return property§ 6402 - Authority to make credits or refunds§ 6404 - Abatements§ 6411 - Tentative carryback and refund adjustments§ 6689 - Failure to file notice of redetermination of foreign tax§ 7216 - Disclosure or use of information by preparers of returns§ 7502 - Timely mailing treated as timely filing and paying§ 7508 - Time for performing certain acts postponed by reason of service in combat zone or contingency operation§ 7520 - Valuation tables§ 7624 - Reimbursement to State and local law enforcement agencies§ 7701 - Definitions§ 7804 - Other personnel
Title 26 published on 2012-04-01The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR 301 after this date.2013-01-28; vol. 78 # 18 - Monday, January 28, 201378 FR 5874 - Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities