Limitations on Assessment and Collection

1. CFR
2. ›
3. Title 26
4. ›
5. Chapter I
6. ›
7. Part 301
8. ›
9. Subpart ECFR47464f8a81aa5b0
10. ›
11. Subject Group Limitations on Assessment and Collection

Sections

• 301.6501(a)-1
  § 301.6501(a)-1 Period of limitations upon assessment and collection.
• 301.6501(b)-1
  § 301.6501(b)-1 Time return deemed filed for purposes of determining limitations.
• 301.6501(c)-1
  § 301.6501(c)-1 Exceptions to general period of limitations on assessment and collection.
• 301.6501(d)-1
  § 301.6501(d)-1 Request for prompt assessment.
• 301.6501(e)-1
  § 301.6501(e)-1 Omission from return.
• 301.6501(f)-1
  § 301.6501(f)-1 Personal holding company tax.
• 301.6501(g)-1
  § 301.6501(g)-1 Certain income tax returns of corporations.
• 301.6501(h)-1
  § 301.6501(h)-1 Net operating loss or capital loss carrybacks.
• 301.6501(i)-1
  § 301.6501(i)-1 Foreign tax carrybacks; taxable years beginning after December 31, 1957.
• 301.6501(j)-1
  § 301.6501(j)-1 Investment credit carryback; taxable years ending after December 31, 1961.
• 301.6501(m)-1
  § 301.6501(m)-1 Tentative carryback adjustment assessment period.
• 301.6501(n)-1
  § 301.6501(n)-1 Special rules for chapter 42 and similar taxes.
• 301.6501(n)-2
  § 301.6501(n)-2 Certain contributions to section 501(c)(3) organizations.
• 301.6501(n)-3
  § 301.6501(n)-3 Certain set-asides described in section 4942(g)(2).
• 301.6502-1
  § 301.6502-1 Collection after assessment.
• 301.6503(a)-1
  § 301.6503(a)-1 Suspension of running of period of limitation; issuance of statutory notice of deficiency.
• 301.6503(b)-1
  § 301.6503(b)-1 Suspension of running of period of limitation; assets of taxpayer in control or custody of court.
• 301.6503(c)-1
  § 301.6503(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
  § 301.6503(d)-1 Suspension of running of period of limitation; extension of time for payment of estate tax.
• 301.6503(e)-1
  § 301.6503(e)-1 Suspension of running of period of limitation; certain powers of appointment.
• 301.6503(f)-1
  § 301.6503(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
  § 301.6503(g)-1 Suspension pending correction.
• 301.6503(j)-1
  § 301.6503(j)-1 Suspension of running of period of limitations; extension in case of designated and related summonses.
• 301.6511(a)-1
  § 301.6511(a)-1 Period of limitation on filing claim.
• 301.6511(b)-1
  § 301.6511(b)-1 Limitations on allowance of credits and refunds.
• 301.6511(c)-1
  § 301.6511(c)-1 Special rules applicable in case of extension of time by agreement.
• 301.6511(d)-1
  § 301.6511(d)-1 Overpayment of income tax on account of bad debts, worthless securities, etc.
• 301.6511(d)-2
  § 301.6511(d)-2 Overpayment of income tax on account of net operating loss or capital loss carrybacks.
• 301.6511(d)-3
  § 301.6511(d)-3 Special rules applicable to credit against income tax for foreign taxes.
• 301.6511(d)-4
  § 301.6511(d)-4 Overpayment of income tax on account of investment credit carryback.
• 301.6511(e)-1
  § 301.6511(e)-1 Special rules applicable to manufactured sugar.
• 301.6511(f)-1
  § 301.6511(f)-1 Special rules for chapter 42 taxes.
• 301.6512-1
  § 301.6512-1 Limitations in case of petition to Tax Court.
• 301.6513-1
  § 301.6513-1 Time return deemed filed and tax considered paid.
• 301.6514(a)-1
  § 301.6514(a)-1 Credits or refunds after period of limitation.
• 301.6514(b)-1
  § 301.6514(b)-1 Credit against barred liability.
• 301.6521-1
  § 301.6521-1 Mitigation of effect of limitation in case of related employee social security tax and self-employment tax.
• 301.6521-2
  § 301.6521-2 Law applicable in determination of error.
• 301.6532-1
  § 301.6532-1 Periods of limitation on suits by taxpayers.
• 301.6532-2
  § 301.6532-2 Periods of limitation on suits by the United States.
• 301.6532-3
  § 301.6532-3 Periods of limitation on suits by persons other than taxpayers.