Code of Federal Regulations · Subpart
Subpart ECFR94f366dd75fae71 — Judicial Proceedings
26 C.F.R. pt. 301, subpt. ECFR94f366dd75fae71
- § 301.7401-1 -1 Authorization
- § 301.7403-1 -1 Action To Enforce Lien Or To Subject Property To Payment Of Tax
- § 301.7404-1 -1 Authority To Bring Civil Action For Estate Taxes
- § 301.7406-1 -1 Disposition Of Judgments And Moneys Recovered
- § 301.7409-1 -1 Action To Enjoin Flagrant Political Expenditures Of Section 501(c)(3) Organizations
- § 301.7422-1 -1 Special Rules For Certain Excise Taxes Imposed By Chapter 42 Or 43
- § 301.7423-1 -1 Repayments To Officers Or Employees
- § 301.7424-2 -2 Intervention
- § 301.7425-1 -1 Discharge Of Liens; Scope And Application; Judicial Proceedings
- § 301.7425-2 -2 Discharge Of Liens; Nonjudicial Sales
- § 301.7425-3 -3 Discharge Of Liens; Special Rules
- § 301.7425-4 -4 Discharge Of Liens; Redemption By United States
- § 301.7426-1 -1 Civil Actions By Persons Other Than Taxpayers
- § 301.7426-2 -2 Recovery Of Damages In Certain Cases
- § 301.7429-1 -1 Review Of Jeopardy And Termination Assessment And Jeopardy Levy Procedures; Information To Taxpayer
- § 301.7429-2 -2 Review Of Jeopardy And Termination Assessment And Jeopardy Levy Procedures
- § 301.7429-3 -3 Review Of Jeopardy And Termination Assessment And Jeopardy Levy Procedures; Judicial Action
- § 301.7430-0 -0 Table Of Contents
- § 301.7430-1 -1 Exhaustion Of Administrative Remedies
- § 301.7430-2 -2 Requirements And Procedures For Recovery Of Reasonable Administrative Costs
- § 301.7430-3 -3 Administrative Proceeding And Administrative Proceeding Date
- § 301.7430-4 -4 Reasonable Administrative Costs
- § 301.7430-5 -5 Prevailing Party
- § 301.7430-6 -6 Effective/applicability Dates
- § 301.7430-7 -7 Qualified Offers
- § 301.7430-8 -8 Administrative Costs Incurred In Damage Actions For Violations Of Section 362 Or 524 Of The Bankruptcy Code
- § 301.7432-1 -1 Civil Cause Of Action For Failure To Release A Lien
- § 301.7433-1 -1 Civil Cause Of Action For Certain Unauthorized Collection Actions
- § 301.7433-2 -2 Civil Cause Of Action For Violation Of Section 362 Or 524 Of The Bankruptcy Code
- § 301.7452-1 -1 Representation Of Parties
- § 301.7454-1 -1 Burden Of Proof In Fraud And Transferee Cases
- § 301.7454-2 -2 Burden Of Proof In Foundation Manager, Etc. Cases
- § 301.7456-1 -1 Administration Of Oaths And Procurement Of Testimony; Production Of Records Of Foreign Corporations, Foreign Trusts Or Estates And Nonresident Alien Individuals
- § 301.7457-1 -1 Witness Fees
- § 301.7458-1 -1 Hearings
- § 301.7461-1 -1 Publicity Of Proceedings
- § 301.7476-1 -1 Declaratory Judgments
- § 301.7477-1 -1 Declaratory Judgments Relating To The Value Of Certain Gifts For Gift Tax Purposes
- § 301.7481-1 -1 Date When Tax Court Decision Becomes Final; Decision Modified Or Reversed
- § 301.7482-1 -1 Courts Of Review; Venue
- § 301.7483-1 -1 Petition For Review
- § 301.7484-1 -1 Change Of Incumbent In Office
- § 301.7502-1 -1 Timely Mailing Of Documents And Payments Treated As Timely Filing And Paying
- § 301.7503-1 -1 Time For Performance Of Acts Where Last Day Falls On Saturday, Sunday, Or Legal Holiday
- § 301.7505-1 -1 Sale Of Personal Property Acquired By The United States
- § 301.7506-1 -1 Administration Of Real Estate Acquired By The United States
- § 301.7507-1 -1 Banks And Trust Companies Covered
- § 301.7507-10 -10 Collection Of Tax After Termination Of Immunity
- § 301.7507-11 -11 Exception Of Employment Taxes
- § 301.7507-2 -2 Scope Of Section Generally
- § 301.7507-3 -3 Segregated Or Transferred Assets
- § 301.7507-4 -4 Unsegregated Assets
- § 301.7507-5 -5 Earnings
- § 301.7507-6 -6 Abatement And Refund
- § 301.7507-7 -7 Establishment Of Immunity
- § 301.7507-8 -8 Procedure During Immunity
- § 301.7507-9 -9 Termination Of Immunity
- § 301.7508-1 -1 Time For Performing Certain Acts Postponed By Reason Of Service In A Combat Zone
- § 301.7508A-1 a-1 Postponement Of Certain Tax-related Deadlines By Reasons Of A Federally Declared Disaster Or Terroristic Or Military Action
- § 301.7510-1 -1 Exemption From Tax Of Domestic Goods Purchased For The United States
- § 301.7512-1 -1 Separate Accounting For Certain Collected Taxes
- § 301.7513-1 -1 Reproduction Of Returns And Other Documents
- § 301.7514-1 -1 Seals Of Office
- § 301.7515-1 -1 Special Statistical Studies And Compilations On Request
- § 301.7516-1 -1 Training And Training Aids On Request
- § 301.7517-1 -1 Furnishing On Request Of Statement Explaining Estate Or Gift Valuation