Code of Federal Regulations · Subpart
Subpart ECFR01918753cdbe68b — Assessment
26 C.F.R. pt. 301, subpt. ECFR01918753cdbe68b
- § 301.6201-1 -1 Assessment Authority
- § 301.6203-1 -1 Method Of Assessment
- § 301.6204-1 -1 Supplemental Assessments
- § 301.6205-1 -1 Special Rules Applicable To Certain Employment Taxes
- § 301.6211-1 -1 Deficiency Defined
- § 301.6212-1 -1 Notice Of Deficiency
- § 301.6212-2 -2 Definition Of Last Known Address
- § 301.6213-1 -1 Restrictions Applicable To Deficiencies; Petition To Tax Court
- § 301.6213-2 -2 Omission Of Correct Vehicle Identification Number
- § 301.6215-1 -1 Assessment Of Deficiency Found By Tax Court
- § 301.6221(a)-1 (a)-1 Determination At Partnership Level
- § 301.6221(b)-1 (b)-1 Election Out For Certain Partnerships With 100 Or Fewer Partners
- § 301.6221-1 -1 Tax Treatment Determined At Partnership Level
- § 301.6222(a)-1 (a)-1 Consistent Treatment Of Partnership Items
- § 301.6222(a)-2 (a)-2 Application Of Consistent Reporting And Notification Rules To Indirect Partners
- § 301.6222(b)-1 (b)-1 Notification To The Internal Revenue Service When Partnership Items Are Treated Inconsistently
- § 301.6222(b)-2 (b)-2 Effect Of Notification Of Inconsistent Treatment
- § 301.6222(b)-3 (b)-3 Partner Receiving Incorrect Schedule
- § 301.6222-1 -1 Partner's Return Must Be Consistent With Partnership Return
- § 301.6223(a)-1 (a)-1 Notice Sent To Tax Matters Partner
- § 301.6223(a)-2 (a)-2 Withdrawal Of Notice Of The Beginning Of An Administrative Proceeding
- § 301.6223(b)-1 (b)-1 Notice Group
- § 301.6223(c)-1 (c)-1 Additional Information Regarding Partners Furnished To The Internal Revenue Service
- § 301.6223(e)-1 (e)-1 Effect Of Internal Revenue Service's Failure To Provide Notice
- § 301.6223(e)-2 (e)-2 Elections If Internal Revenue Service Fails To Provide Timely Notice
- § 301.6223(f)-1 (f)-1 Duplicate Copy Of Final Partnership Administrative Adjustment
- § 301.6223(g)-1 (g)-1 Responsibilities Of The Tax Matters Partner
- § 301.6223(h)-1 (h)-1 Responsibilities Of Pass-thru Partner
- § 301.6223-1 -1 Partnership Representative
- § 301.6223-2 -2 Binding Effect Of Actions Of The Partnership And Partnership Representative
- § 301.6224(a)-1 (a)-1 Participation In Administrative Proceedings
- § 301.6224(b)-1 (b)-1 Partner May Waive Rights
- § 301.6224(c)-1 (c)-1 Tax Matters Partner May Bind Nonnotice Partners
- § 301.6224(c)-2 (c)-2 Pass-thru Partner Binds Indirect Partners
- § 301.6224(c)-3 (c)-3 Consistent Settlements
- § 301.6225-1 -1 Partnership Adjustment By The Internal Revenue Service
- § 301.6225-2 -2 Modification Of Imputed Underpayment
- § 301.6225-3 -3 Treatment Of Partnership Adjustments That Do Not Result In An Imputed Underpayment
- § 301.6226(a)-1 (a)-1 Principal Place Of Business Of Partnership
- § 301.6226(b)-1 (b)-1 5-percent Group
- § 301.6226(e)-1 (e)-1 Jurisdictional Requirement For Bringing An Action In District Court Or United States Court Of Federal Claims
- § 301.6226(f)-1 (f)-1 Scope Of Judicial Review
- § 301.6226-1 -1 Election For An Alternative To The Payment Of The Imputed Underpayment
- § 301.6226-2 -2 Statements Furnished To Partners And Filed With The Irs
- § 301.6226-3 -3 Adjustments Taken Into Account By Partners
- § 301.6227(c)-1 (c)-1 Administrative Adjustment Request By The Tax Matters Partner On Behalf Of The Partnership
- § 301.6227(d)-1 (d)-1 Administrative Adjustment Request Filed On Behalf Of A Partner
- § 301.6227-1 -1 Administrative Adjustment Request By Partnership
- § 301.6227-2 -2 Determining And Accounting For Adjustments Requested In An Administrative Adjustment Request By The Partnership
- § 301.6227-3 -3 Adjustments Requested In An Administrative Adjustment Request Taken Into Account By Reviewed Year Partners
- § 301.6229(b)-1 (b)-1 Extension By Agreement
- § 301.6229(b)-2 (b)-2 Special Rule With Respect To Debtors In Title 11 Cases
- § 301.6229(c)(2)-1 (c)(2)-1 Substantial Omission Of Income
- § 301.6229(e)-1 (e)-1 Information With Respect To Unidentified Partner
- § 301.6229(f)-1 (f)-1 Special Rule For Partial Settlement Agreements
- § 301.6230(b)-1 (b)-1 Request That Correction Not Be Made
- § 301.6230(c)-1 (c)-1 Claim Arising Out Of Erroneous Computation, Etc
- § 301.6230(e)-1 (e)-1 Tax Matters Partner Required To Furnish Names
- § 301.6231(a)(1)-1 (a)(1)-1 Exception For Small Partnerships
- § 301.6231(a)(12)-1 (a)(12)-1 Special Rules Relating To Spouses
- § 301.6231(a)(2)-1 (a)(2)-1 Persons Whose Tax Liability Is Determined Indirectly By Partnership Items
- § 301.6231(a)(3)-1 (a)(3)-1 Partnership Items
- § 301.6231(a)(5)-1 (a)(5)-1 Definition Of Affected Item
- § 301.6231(a)(6)-1 (a)(6)-1 Computational Adjustments
- § 301.6231(a)(7)-1 (a)(7)-1 Designation Or Selection Of Tax Matters Partner
- § 301.6231(a)(7)-2 (a)(7)-2 Designation Or Selection Of Tax Matters Partner For A Limited Liability Company (llc)
- § 301.6231(c)-1 (c)-1 Special Rules For Certain Applications For Tentative Carryback And Refund Adjustments Based On Partnership Losses, Deductions, Or Credits
- § 301.6231(c)-2 (c)-2 Special Rules For Certain Refund Claims Based On Losses, Deductions, Or Credits From Abusive Tax Shelter Partnerships
- § 301.6231(c)-3 (c)-3 Limitation On Applicability Of §§ 301.6231(c)-4 Through 301.6231(c)-8
- § 301.6231(c)-4 (c)-4 Termination And Jeopardy Assessment
- § 301.6231(c)-5 (c)-5 Criminal Investigations
- § 301.6231(c)-6 (c)-6 Indirect Method Of Proof Of Income
- § 301.6231(c)-7 (c)-7 Bankruptcy And Receivership
- § 301.6231(c)-8 (c)-8 Prompt Assessment
- § 301.6231(d)-1 (d)-1 Time For Determining Profits Interest Of Partners For Purposes Of Sections 6223(b) And 6231(a)(11)
- § 301.6231(e)-1 (e)-1 Effect Of A Determination With Respect To A Nonpartnership Item On The Determination Of A Partnership Item
- § 301.6231(e)-2 (e)-2 Judicial Decision Not A Bar To Certain Adjustments
- § 301.6231(f)-1 (f)-1 Disallowance Of Losses And Credits In Certain Cases
- § 301.6231-1 -1 Notice Of Proceedings And Adjustments
- § 301.6232-1 -1 Assessment, Collection, And Payment Of Imputed Underpayment
- § 301.6233(a)-1 (a)-1 Interest And Penalties Determined From Reviewed Year
- § 301.6233(b)-1 (b)-1 Interest And Penalties With Respect To The Adjustment Year Return
- § 301.6233-1 -1 Extension To Entities Filing Partnership Returns
- § 301.6234-1 -1 Judicial Review Of Partnership Adjustment
- § 301.6235-1 -1 Period Of Limitations On Making Adjustments
- § 301.6241-1 -1 Definitions
- § 301.6241-2 -2 Bankruptcy Of The Partnership
- § 301.6241-3 -3 Treatment Where A Partnership Ceases To Exist
- § 301.6241-4 -4 Payments Nondeductible
- § 301.6241-5 -5 Extension To Entities Filing Partnership Returns
- § 301.6241-6 -6 Coordination With Other Chapters Of The Internal Revenue Code
- § 301.6241-7 -7 Treatment Of Special Enforcement Matters