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Title 26–Internal Revenue

(This book contains Parts 300 to 499)

Part

CHAPTER 14-Internal Revenue Service, Department of the Treasury (con

tinued)

301

CHAPTER 14 INTERNAL REVENUE SERVICE,

DEPARTMENT OF THE TREASURY

(Continued)

(Parts 300 to 499)

SUBCHAPTER F-PROCEDURE AND ADMINISTRATION

Part 300 301 302

[Reserved]
Procedure and Administration.
Taxes under the International Claims Settlement Act, as amended Au-

gust 9, 1955.

303 Taxes under the Trading With the Enemy Act.
304_399 [Reserved]
400 Temporary Regulations under the Federal Tax Lien Act of 1966.
401-499 [Reserved]

Subchapter Procedure and Administration

PART 301-PROCEDURE AND

INFORMATION RETURNS
ADMINISTRATION

Information Concerning Persons Subject to

Special Provisions
Information and Returns

Sec.
RETURNS AND RECORDS

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

at source.

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.

brokers.

Sec. 301.6075 Statutory provisions; time for

filing estate and gift tax returns. 301.6075–1 Time for fung estate and gift

tax returns.

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

turns.

PLACE FOR FILING RETURNS OR OTHER

DOCUMENTS

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

interest.
Information Regarding Wages Paid

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

documents.

MISCELLANEOUS PROVISIONS

SIGNING AND VERIFYING OF RETURNS AND OTHER

DOCUMENTS

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

DOCUMENTS

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.

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