Code of Federal Regulations · Subpart
Subpart ECFR47464f8a81aa5b0 — Limitations
26 C.F.R. pt. 301, subpt. ECFR47464f8a81aa5b0
- § 301.6501(a)-1 (a)-1 Period Of Limitations Upon Assessment And Collection
- § 301.6501(b)-1 (b)-1 Time Return Deemed Filed For Purposes Of Determining Limitations
- § 301.6501(c)-1 (c)-1 Exceptions To General Period Of Limitations On Assessment And Collection
- § 301.6501(d)-1 (d)-1 Request For Prompt Assessment
- § 301.6501(e)-1 (e)-1 Omission From Return
- § 301.6501(f)-1 (f)-1 Personal Holding Company Tax
- § 301.6501(g)-1 (g)-1 Certain Income Tax Returns Of Corporations
- § 301.6501(h)-1 (h)-1 Net Operating Loss Or Capital Loss Carrybacks
- § 301.6501(i)-1 (i)-1 Foreign Tax Carrybacks; Taxable Years Beginning After December 31, 1957
- § 301.6501(j)-1 (j)-1 Investment Credit Carryback; Taxable Years Ending After December 31, 1961
- § 301.6501(m)-1 (m)-1 Tentative Carryback Adjustment Assessment Period
- § 301.6501(n)-1 (n)-1 Special Rules For Chapter 42 And Similar Taxes
- § 301.6501(n)-2 (n)-2 Certain Contributions To Section 501(c)(3) Organizations
- § 301.6501(n)-3 (n)-3 Certain Set-asides Described In Section 4942(g)(2)
- § 301.6502-1 -1 Collection After Assessment
- § 301.6503(a)-1 (a)-1 Suspension Of Running Of Period Of Limitation; Issuance Of Statutory Notice Of Deficiency
- § 301.6503(b)-1 (b)-1 Suspension Of Running Of Period Of Limitation; Assets Of Taxpayer In Control Or Custody Of Court
- § 301.6503(c)-1 (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 (d)-1 Suspension Of Running Of Period Of Limitation; Extension Of Time For Payment Of Estate Tax
- § 301.6503(e)-1 (e)-1 Suspension Of Running Of Period Of Limitation; Certain Powers Of Appointment
- § 301.6503(f)-1 (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 (g)-1 Suspension Pending Correction
- § 301.6503(j)-1 (j)-1 Suspension Of Running Of Period Of Limitations; Extension In Case Of Designated And Related Summonses
- § 301.6511(a)-1 (a)-1 Period Of Limitation On Filing Claim
- § 301.6511(b)-1 (b)-1 Limitations On Allowance Of Credits And Refunds
- § 301.6511(c)-1 (c)-1 Special Rules Applicable In Case Of Extension Of Time By Agreement
- § 301.6511(d)-1 (d)-1 Overpayment Of Income Tax On Account Of Bad Debts, Worthless Securities, Etc
- § 301.6511(d)-2 (d)-2 Overpayment Of Income Tax On Account Of Net Operating Loss Or Capital Loss Carrybacks
- § 301.6511(d)-3 (d)-3 Special Rules Applicable To Credit Against Income Tax For Foreign Taxes
- § 301.6511(d)-4 (d)-4 Overpayment Of Income Tax On Account Of Investment Credit Carryback
- § 301.6511(e)-1 (e)-1 Special Rules Applicable To Manufactured Sugar
- § 301.6511(f)-1 (f)-1 Special Rules For Chapter 42 Taxes
- § 301.6512-1 -1 Limitations In Case Of Petition To Tax Court
- § 301.6513-1 -1 Time Return Deemed Filed And Tax Considered Paid
- § 301.6514(a)-1 (a)-1 Credits Or Refunds After Period Of Limitation
- § 301.6514(b)-1 (b)-1 Credit Against Barred Liability
- § 301.6521-1 -1 Mitigation Of Effect Of Limitation In Case Of Related Employee Social Security Tax And Self-employment Tax
- § 301.6521-2 -2 Law Applicable In Determination Of Error
- § 301.6532-1 -1 Periods Of Limitation On Suits By Taxpayers
- § 301.6532-2 -2 Periods Of Limitation On Suits By The United States
- § 301.6532-3 -3 Periods Of Limitation On Suits By Persons Other Than Taxpayers