Application of Internal Revenue Laws

1. CFR
2. ›
3. Title 26
4. ›
5. Chapter I
6. ›
7. Part 301
8. ›
9. Subpart ECFR4cc2dbd383b9493
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11. Subject Group Application of Internal Revenue Laws

Sections

• 301.7803-1
  § 301.7803-1 Security bonds covering personnel of the Internal Revenue Service.
• 301.7803-2
  § 301.7803-2 Internal Revenue Service Independent Office of Appeals resolution of Federal tax controversies without litigation.
• 301.7803-3
  § 301.7803-3 Requests for referral to the Internal Revenue Service Independent Office of Appeals following the issuance of a notice of deficiency.
• 301.7805-1
  § 301.7805-1 Rules and regulations.
• 301.7811-1
  § 301.7811-1 Taxpayer assistance orders.
• 301.9000-1
  § 301.9000-1 Definitions when used in §§ 301.9000-1 through 301.9000-6.
• 301.9000-2
  § 301.9000-2 Considerations in responding to a request or demand for IRS records or information.
• 301.9000-3
  § 301.9000-3 Testimony authorizations.
• 301.9000-4
  § 301.9000-4 Procedure in the event of a request or demand for IRS records or information.
• 301.9000-5
  § 301.9000-5 Written statement required for requests or demands in non-IRS matters.
• 301.9000-6
  § 301.9000-6 Examples.
• 301.9000-7
  § 301.9000-7 Effective date.
• 301.9001
  § 301.9001 Statutory provisions; Outer Continental Shelf Lands Act Amendments of 1978.
• 301.9001-1
  § 301.9001-1 Collection of fee.
• 301.9001-2
  § 301.9001-2 Definitions.
• 301.9001-3
  § 301.9001-3 Cross reference.
• 301.9100-0
  § 301.9100-0 Outline of regulations.
• 301.9100-1
  § 301.9100-1 Extensions of time to make elections.
• 301.9100-2
  § 301.9100-2 Automatic extensions.
• 301.9100-3
  § 301.9100-3 Other extensions.
• 301.9100-4T
  § 301.9100-4T Time and manner of making certain elections under the Economic Recovery Tax Act of 1981.
• 301.9100-5T
  § 301.9100-5T Time and manner of making certain elections under the Tax Equity and Fiscal Responsibility Act of 1982.
• 301.9100-6T
  § 301.9100-6T Time and manner of making certain elections under the Deficit Reduction Act of 1984.
• 301.9100-7T
  § 301.9100-7T Time and manner of making certain elections under the Tax Reform Act of 1986.
• 301.9100-8
  § 301.9100-8 Time and manner of making certain elections under the Technical and Miscellaneous Revenue Act of 1988.
• 301.9100-9T
  § 301.9100-9T Election by a bank holding company to forego grandfather provision for all property representing pre-June 30, 1968, activities.
• 301.9100-10T
  § 301.9100-10T Election by certain family-owned bank holding companies to divest all banking or nonbanking property.
• 301.9100-11T
  § 301.9100-11T Election by a qualified bank holding corporation to pay in installments the tax attributable to sales under the Bank Holding Company Act.
• 301.9100-12T
  § 301.9100-12T Various elections under the Tax Reform Act of 1976.
• 301.9100-14T
  § 301.9100-14T Individual's election to terminate taxable year when case commences.
• 301.9100-15T
  § 301.9100-15T Election to use retroactive effective date.
• 301.9100-16T
  § 301.9100-16T Election to accrue vacation pay.
• 301.9100-17T
  § 301.9100-17T Procedure applicable to certain elections.
• 301.9100-18T
  § 301.9100-18T Election to include in gross income in year of transfer.
• 301.9100-19T
  § 301.9100-19T Election relating to passive investment income of electing small business corporations.
• 301.9100-20T
  § 301.9100-20T Election to treat certain distributions as made on the last day of the taxable year.
• 301.9100-21
  § 301.9100-21 References to other temporary elections under various tax acts.
• 301.9100-22
  § 301.9100-22 Time, form, and manner of making the election under section 1101(g)(4) of the Bipartisan Budget Act of 2015 for returns filed for partnership taxable years beginning after November 2, 2015 and before January 1, 2018.