CFR›Title 26›Chapter I›Part 301›Subpart ECFRd210e15bfae32be ContainsSubject groups Procedure in General–Rules of Special ApplicationCorpusDaily eCFRDisplayed edition2026-05-15Last updated2026-05-15 Abatements, Credits, and Refunds Subject Groups Procedure in General Procedure in General Sections 301.6401-1–301.6407-1 Rules of Special Application Rules of Special Application Sections 301.6411-1–301.6425-1 Previous ECFRc9eb1b3d926bf89 Transferees and Fiduciaries Next ECFRe7a848e7ecebb4b Additions to the Tax, Additional Amounts, and Assessable Penalties