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Regulations last checked for updates: Nov 22, 2024
Title 26 - Internal Revenue last revised: Nov 20, 2024
All Titles
Title 26
Chapter I
Part 301 - PART 301—PROCEDURE AND ADMINISTRATION
Subpart 0 [§ 301.269B-1 - § 301.6114-1] - Information and Returns
Subpart 0 [§ 301.6151-1 - § 301.6166-1] - Time and Place for Paying Tax
Subpart 0 [§ 301.6201-1 - § 301.6241-7] - Assessment
Subpart 0 [§ 301.6301-1 - § 301.6326-1] - Collection
Subpart 0 [§ 301.6330-1 - § 301.6365-2] - Seizure of Property for Collection of Taxes
Subpart 0 [§ 301.6401-1 - § 301.6425-1] - Abatements, Credits, and Refunds
Subpart 0 [§ 301.6501(a)-1 - § 301.6532-3] - Limitations
Subpart 0 [§ 301.6601-1 - § 301.6622-1] - Interest
Subpart 0 [§ 301.6651-1 - § 301.6724-1] - Additions to the Tax, Additional Amounts, and Assessable Penalties
Subpart 0 [§ 301.6801-1 - § 301.6806-1] - General Provisions Relating to Stamps
Subpart 0 [§ 301.6851-1 - § 301.6873-1] - Jeopardy, Bankruptcy, and Receiverships
Subpart 0 [§ 301.6901-1 - § 301.6905-1] - Transferees and Fiduciaries
Subpart 0 [§ 301.7001-1 - § 301.7001-1] - Licensing
Subpart 0 [§ 301.7101-1 - § 301.7102-1] - Bonds
Subpart 0 [§ 301.7121-1 - § 301.7122-1] - Closing Agreements and Compromises
Subpart 0 [§ 301.7207-1 - § 301.7231-1] - Crimes, Other Offenses, and Forfeitures
Subpart 0 [§ 301.7269-1 - § 301.7327-1] - Other Offenses
Subpart 0 [§ 301.7401-1 - § 301.7517-1] - Judicial Proceedings
Subpart 0 [§ 301.7601-1 - § 301.7654-1] - Discovery of Liability and Enforcement of Title
Subpart 0 [§ 301.7701-1 - § 301.7705-2] - Definitions
Subpart 0 [§ 301.7803-1 - § 301.9100-22] - General Rules
authority:
Section 301.1474-1 also issued under
26 U.S.C. 1474
(f)
source:
32 FR 15241, Nov. 3, 1967, unless otherwise noted.
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