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Title 26–Internal Revenue
(This book contains Parts 300 to 499)
CHAPTER 14-Internal Revenue Service, Department of the Treasury (con
CHAPTER 14 INTERNAL REVENUE SERVICE,
DEPARTMENT OF THE TREASURY
(Parts 300 to 499)
SUBCHAPTER F-PROCEDURE AND ADMINISTRATION
Part 300 301 302
gust 9, 1955.
303 Taxes under the Trading With the Enemy Act.
Subchapter Procedure and Administration
PART 301-PROCEDURE AND
Information Concerning Persons Subject to
301.6031 Statutory provisions; return of
partnership income. RECORDS, STATEMENTS, AND SPECIAL RETURNS 301.6031-1 Return of partnership income. Sec.
301.6032 Statutory provisions; returns of 301.6001 Statutory provisions; notice or reg
banks with respect to common trust
funds. ulations requiring records, statements, and special returns.
301.6032–1 Returns of banks with respect to 301.6001-1 Notice or regulations requiring
common trust funds. records, statements, and special returns.
301.6033 Statutory provisions; returns by
exempt organizations. TAX RETURNS OR STATEMENTS
301.6033-1 Returns by exempt organizations. General Requirement
301.6034 Statutory provisions; returns by
trusts claiming charitable deductions 301.6011 Statutory provisions; general re
under section 642(c). quirement of return, statement, or list. 301.6034-1 Returns by trusts claiming 301.6011-1 General requirement of return, charitable or other deductions under statement, or list.
section 642(c). Income Tax Returns
301.6035 Statutory provisions; returns of
officers, directors, and shareholders of 301.6012 Statutory provisions; persons re
foreign personal holding companies. quired to make returns of income.
301.6035-1 Returns of officers, directors 301.6012—1 Persons required to make returns and shareholders of foreign personal of income.
holding companies. 301.6013 Statutory provisions; joint returns 301.6036 Statutory provisions; notice of of income tax by husband and wife.
qualification as executor or receiver. 301.6013-1 Joint returns of income tax by 301.6036–1 Notice required of executor or husband and wife.
of receiver or other like fiduciary. 301.6014 Statutory provisions; income tax 301.6037 Statutory provisions; return of return-tax not computed by taxpayer.
electing small business corporation. 301.6014-1 Income tax return-tax not com
301.6037–1 Return of electing small busiputed by taxpayer.
ness corporation. 301.6015 Statutory provisions; declaration 301.6038 Statutory provisions; Information of estimated income tax by individuals.
with respect to certain foreign cor301.6015–1 Declaration of estimated income
rations. tax by individuals.
301.6038-1 Information returns required of 301.6016 Statutory provisions; declarations
U.S. persons with respect to certain of estimated income tax by corporations.
foreign corporations. 301.6016-1 Declaration of estimated income
301.6039 Statutory provisions; cross refertax by corporations.
ences. 301.6017 Statutory provisions; self-employ- Information Concerning Transactions With ment tax returns.
Other Persons 301.6017–1 Self-employment tax returns.
301.6041 Statutory provisions; information Estate and Gift Tax Returns
301.6041-1 Returns of information regard301.6018 Statutory provisions; estate tax
ing certain payments. returns. 301.6018-1 Estate tax returns.
301.6042 Statutory provisions; returns re
garding payments of dividends and cor301.6019 Statutory provisions; gift tax re
porate earnings and profits. turns.
301.6042–1 Returns of information regard301.6019-1 Gift tax returns.
ing payments of dividends and corpoMiscellaneous Provisions
rate earnings and profits.
301.6043 Statutory provisions; return re301.6020 Statutory provisions; returns
garding corporate dissolution or liquiprepared for or executed by Secretary. dation. 301.6020-1 Returns prepared or executed by 301.6043–1 Returns of information regarddistrict directors or other internal
ing corporate dissolutions or liquidations. revenue officers.
301.6044 Statutory provisions; returns re301.6021 Statutory provisions; listing by garding payments of patronage divi
Secretary of taxable objects owned by dends.
nonresidents of internalrevenue districts. 301.6044-1 Returns of information regard301.6021-1 Listing by district directors of ing payments of patronage dividends.
taxable objects owned by nonresidents of 301.6045 Statutory provisions; returns of internal revenue districts.
Sec. 301.6075 Statutory provisions; time for
filing estate and gift tax returns. 301.6075–1 Time for fung estate and gift
EXTENSION OF TIME FOR FILINO RETURNS 301.6081 Statutory provisions; extension of
time for fung returns. 301.6081-1 Extension of time for filing re
PLACE FOR FILING RETURNS OR OTHER
Sec. 301.6046 Statutory provisions; returns as
to organization or reorganization of foreign corporations and as to acquisitions
of their stock. 301.6046–1 Returns as to organization or re
organization of foreign corporations and
as to acquisitions of their stock. 301.6047 Statutory provisions; information
relating to certain trusts and annuity
and bond purchase plans. 301.6047–1 Information relating to certain
trusts and annuity and bond purchase
plans. 301.6048 Statutory provisions; returns as to
creation of or transfers to certain for
eign trusts. 301.6048-1 Returns as to creation of or
transfers to certain foreign trusts. 301.6049 Statutory provisions; returns re
garding payments of interest. 301.6049–1 Returns regarding payments of
Employees 301.6051 Statutory provisions; receipts for
employees. 301.6051–1 Receipts for employees.
301.6091 Statutory provisions; place for
filing returns or other documents. 301.6091–1 Place for filing returns and other
SIGNING AND VERIFYING OF RETURNS AND OTHER
301.6061 Statutory provisions; signing of
returns and other documents. 301.6061-1 Signing of returns and other
documents. 301.6062 Statutory provisions; signing of
corporation returns. 301.6062–1 Signing of corporation returns. 301.6063 Statutory provisions; signing of
partnership returns. 301.6063-1 Signing of partnership returns. 301.6064 Statutory provisions; signature
presumed authentic. 301.6064-1 Signature presumed authentic. 301.6065 Statutory provisions; verification
of returns. 301.6065-1 Verification of returns.
301.6101 Statutory provisions; period cov
ered by returns or other documents. 301.6101–1 Period covered by returns or
other documents. 301.6102 Statutory provisions; computa
tions on returns or other documents. 301.6102–1 Computation on returns or other
documents. 301.6103(a) Statutory provisions; publicity
of returns and lists of taxpayers; pub
lic record and inspection. 301.6103(a)-1 Inspection of returns by cer
tain classes of persons and State and Federal government establishments pur
suant to Executive order. 301.6103(a)-2 copies of returns. 301.6103(a)-100 Inspection by Department
of Health, Education, and Welfare of in
dividual income tax returns. 301.6103(a)-101 Inspection of returns by
committees of Congress other than those
enumerated in section 6103(a). 301.6103(a)-102 Inspection by Securities
and Exchange Commission of transcript cards and corporate and individual in
come tax returns. 301.6103(a)-103 Inspection of returns by
the Advisory Commission on Intergov
ernmental Relations. 301.6103(a)-104 Inspection by Department
of Commerce of income tax returns made under the Internal Revenue Code of
1954. 301.6103(a)-105 Inspection by Renegotia
tion Board of income tax returns made under the Internal Revenue Code of
1954. 301.6103(a)-106 Inspection by Federal
Trade Commission of income tax returns of corporations made under the Internal
Revenue Code of 1954. 301.6103(a)-107 Inspection of certain in
terest equalization tax information returns by the Board of Governors of the Federal Reserve System and the Federal
Reserve Banks. 301.6103(b) Statutory provisions; publicity
of returns and lists of taxpayers; inspection by States.
TIME FOR FILING RETURNS AND OTHER
301.6071 Statutory provisions; time for fil
ing returns and other documents. 301.6071-1 Time for filing returns and other
documents. 301.6072 Statutory provisions; time for il
ing income tax returns. 301.6072–1 Time for filing income tax re
turns. 801.6073 Statutory provisions; time for
filing declarations of estimated income
tax by individuals. 301.6073–1 Time for filing declarations of
estimated income tax by individuals. 301.6074 Statutory provisions; time for
filing declarations of estimated income
tax by corporations. 371.6074-1 Time for filing declarations of
estimated income tax by corporations.