Sections
Section numbering in the official eCFR can be non-consecutive. Omitted section numbers are not treated here as reserved unless the source explicitly labels them that way.
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70.221
§ 70.221 Period of limitations upon assessment. -
70.222
§ 70.222 Time return deemed filed for purposes of determining limitations. -
70.223
§ 70.223 Exceptions to general period of limitations on assessment and collection. -
70.224
§ 70.224 Collection after assessment. -
70.225
§ 70.225 Suspension of running of period of limitation; assets of taxpayer in control or custody of court. -
70.226
§ 70.226 Suspension of running of period of limitation; taxpayer outside of United States. -
70.227
§ 70.227 Suspension of running of period of limitation; wrongful seizure of property of third party. -
70.231
§ 70.231 Protection for certain interests even though notice filed. -
70.232
§ 70.232 Protection for commercial transactions financing agreements. -
70.233
§ 70.233 Protection for real property construction or improvement financing agreements. -
70.234
§ 70.234 Protection for obligatory disbursement agreements. -
70.241
§ 70.241 Property exempt from levy. -
70.242
§ 70.242 Wages, salary and other income. -
70.243
§ 70.243 Exempt amount. -
70.244
§ 70.244 Payroll period. -
70.245
§ 70.245 Computation of exempt amount and payment of amounts not exempt from levy to the appropriate TTB officer. -
70.251
§ 70.251 Periods of limitation on suits by taxpayers. -
70.252
§ 70.252 Periods of limitation on suits by the United States. -
70.253
§ 70.253 Periods of limitation on suits by persons other than taxpayers. -
70.261
§ 70.261 Period of limitation on filing claim. -
70.262
§ 70.262 Limitations on allowance of credits and refunds. -
70.263
§ 70.263 Special rules applicable in case of extension of time by agreement. -
70.264
§ 70.264 Time return deemed filed and tax considered paid. -
70.265
§ 70.265 Credits or refunds after period of limitation. -
70.266
§ 70.266 Credit against barred liability.