Sec.

301.6103(b)-1 Inspection by States. 801.6103 (c) Statutory provisions; publicity of returns and lists of taxpayers; inspection by shareholders. 301.6103 (c)-1 Inspection of corporation returns by shareholders. 801.6103 (d) Statutory provisions; publicity of returns and lists of taxpayers; inspection by committees of Congress. 301.6103(d)-1 Inspection by committees of Congress.

801.6103 (e) Statutory provisions; publicity of returns and lists of taxpayers; declarations of estimated tax.

301.6103 (f)

Statutory provisions; publicity of returns and lists of taxpayers; inspection of list of taxpayers. 301.6103 (f)-1 Public lists of persons making returns of income tax and of unemployment tax. 301.6104 Statutory provisions; publicity of information required from certain exempt organizations and certain trusts. 301.6104-1 Public inspection of applications for tax exemption.

301.6104-2 Publicity of information on certain information returns.

301.6105 Statutory provisions; compilation of relief from excess profits tax cases. 301.6105-1 Compilation of relief from excess profits tax cases.

301.6106 Statutory provisions; publicity of unemployment tax returns.

301.6106-1 Publicity of unemployment tax returns.

801.6107 Statutory provisions; list of special taxpayers for public inspection. 301.6107-1 Public list of persons paying special taxes.

801.6108 Statutory provisions; publication of statistics of income.

801.6108-1 Publication of statistics of income.

301.6109 Statutory provisions; identifying

numbers.

301.6109-1 Identifying numbers.

301.6110 Statutory provisions; cross refer

ences.

Time and Place for Paying Tax

PLACE AND DUE DATE FOR PAYMENT OF TAX 301.6151 Statutory provisions; time and place for paying tax shown on returns. 301.6151-1 Time and place for paying tax shown on returns.

301.6152 Statutory provisions; installment

payments.

301.6152-1 Installment payments.

801.6153 Statutory provisions; installment payments of estimated income tax by individuals.

301.6153-1 Installment payments of estimated income tax by individuals. 301.6154 Statutory provisions; installment payments of estimated income tax by corporations.

801.6154-1 Installment payments of estimated income tax by corporations.

Sec.

301.6155 Statutory provisions; payment on notice and demand.

301.6155-1 Payment on notice and demand. 301.6156 Statutory provisions; installment payments of tax on use of highway motor vehicles.

301.6156-1 Installment payments of tax on use of highway motor vehicles. 301.6157 Statutory provisions; payment of taxes under provisions of the Tariff Act. EXTENSIONS OF TIME FOR PAYMENT 301.6161 Statutory provisions; extension of time for paying tax. 301.6161-1 Extension of time for paying tax. 301.6162 Statutory provisions; extension of time for payment of tax on gain attributable to liquidation of personal holding companies. 301.6162-1 Extension of time for payment of tax on gain attributable to liquidation of personal holding companies. 301.6163 Statutory provisions; extension of time for payment of estate tax on value of reversionary or remainder interest in property. 301.6163-1 Extension of time for payment of estate tax on value of reversionary or remainder interest in property.

301.6164 Statutory provisions; extension of time for payment of taxes by corporations expecting carrybacks.

301.6164-1 Extension of time for payment of taxes by corporations expecting carrybacks.

301.6165 Statutory provisions; bonds where time to pay tax or deficiency has been extended.

301.6165-1 Bonds where time to pay the tax or deficiency has been extended. 301.6166 Statutory provisions; extension of time for payment of estate tax where estate consists largely of interest in closely held business. 301.6166-1 Extension of time for payment of estate tax where estate consists largely of interest in closely held business.

301.6311-1 Payment by check or money order.

801.6312 Statutory provisions; payment

by U.S. notes and certificates of indebtedness.

301.6312-1 Treasury certificates of indebt

edness, Treasury notes, and Treasury bills acceptable in payment of internal revenue taxes or stamps. 801.6312-2 Certain Treasury savings notes acceptable in payment of certain internal revenue taxes.

301.6313 Statutory provisions; fractional parts of a cent.

301.6313-1 Fractional parts of a cent.

301.6314 Statutory provisions; receipt for taxes.

801.6314-1 Receipt for taxes.

301.6315 Statutory provisions; payments of estimated income tax.

301.6315-1 Payments of estimated income tax.

801.6316 Statutory provisions; payment by foreign currency.

Sec.

301.6339 Statutory provisions; legal effect of certificate of sale of personal property and deed of real property.

301.6339-1 Legal effect of certificate of sale of personal property and deed of real property.

301.6340 Statutory provisions; records of sale.

301.6340-1 Records of sale.

301.6341 Stautory provisions; expense of levy and sale.

301.6341-1 Expense of levy and sale. 301.6342 Statutory provisions; application of proceeds of levy.

301.6342-1 Application of proceeds of levy. 301.6343 Statutory provisions; authority to release levy.

301.6343-1 Authority to release levy. 301.6344 Statutory provisions; cross refer

LIMITATIONS ON ASSESSMENT AND COLLECTION 301.6501(a) Statutory provisions; limitations on assessment and collection; general rule.

301.6501(a)-1 Period of limitations upon assessment and collection.

301.6501(b) Statutory provisions; limitations on assessment and collection; time return deemed filed.

301.6501(b)-1 Time return deemed filed for purposes of determining limitations. 301.6501 (c) Statutory provisions; limitations on assessment and collection; exceptions. 301.6501(c)-1 Exceptions to general period of limitations on assessment and collection.

301.6501 (d) Statutory provisions; limitations on assessment and collection; request for prompt assessment. 301.6501(d)-1 Request for prompt assessment.

301.6501(e) Statutory provisions;

limita

tions on assessment and collection; omission from gross income.

301.6501(e)-1 Omission from return. 301.6501(1) Statutory provisions; limitations on assessment and collection; personal holding company tax. 301.6501 (f)-1 Personal holding company tax.

301.6501 (g) Statutory provisions; limitations on assessment and collection; certain income tax returns of corporations. 301.6501 (g)-1 Certain income tax returns of corporations.

Sec.

301.6501 (h) Statutory provisions; limitations on assessment and collection; net operating loss carrybacks.

301.6501 (h)-1 Net operating loss carrybacks.

301.6501 (1)

Statutory provisions; limitations on assessment and collection; foreign tax carrybacks. 301.6501(1)-1 Foreign tax carrybacks; taxable years beginning after December 31, 1957.

301.6501 (j) Statutory provisions; limitations on assessment and collection; investment credit carrybacks. 301.6501 (J)-1 Investment credit carryback; taxable years ending after December 31, 1961.

301.6501(k) Statutory provisions; limita

tions on assessment and collection; joint income return after separate return. 301.6502 Statutory provisions; collection after assessment.

301.6502-1 Collection after assessment. 301.6503 (a) Statutory provisions; suspension of running of period of limitation; issuance of statutory notice of deficiency.

301.6503 (a)-1 Suspension of running of period of limitation; issuance of statutory notice of deficiency.

301.6503(b)

Statutory provisions; suspension of running of period of limitation; assets of taxpayer in control or custody of court.

301.6503 (b)-1 Suspension of running of period of limitation; assets of taxpayer in control or custody of court. 301.6503 (c) Statutory provisions; suspen

sion of running of period of limitation; location of property outside the United States or removal of property from the United States.

301.6503 (c)-1 Suspension of running of period of limitation; location of property outside the United States or removal of property from the United States.

301.6503(d) Statutory provisions; suspension of running of period of limitation; extensions of time for payment of estate tax.

301.6503 (d)-1 Suspension of running of period of limitation; extension of time for payment of estate tax.

301.6503 (e) Statutory provisions; suspension of running of period of limitation; certain powers of appointment.

301.6503 (e)-1 Suspension of running of period of limitation; certain powers of appointment.

301.6503 (f) Statutory provisions; suspension of running of period of limitation; cross references.

301.6504 Statutory

references.

provisions;

cross

LIMITATIONS ON CREDIT OR REFUND 301.6511(a) Statutory provisions; limitations on credit or refund; period of limitation on filing claim.

Sec.

301.6511(a)-1 Period of limitation on filing claim.

301.6511(b) Statutory provisions; limitations on credit or refund; limitation on allowance of credits and refunds. 301.6511(b)-1 Limitations on allowance of credits and refunds.

301.6511 (c) Statutory provisions; limitations on credit or refund; special rules applicable in case of extension of time by agreement. 301.6511(c)-1 Special rules applicable in case of extension of time by agreement. 301.6511(d) Statutory provisions; limitations on credit or refund; special rules applicable to income taxes. 301.6511(d)-1 Overpayment of income tax on account of bad debts, worthless securities, etc.

301.6511(d)-2 Overpayment of income tax on account of net operating loss carrybacks.

301.6511(d)-3 Special rules applicable to credit against income tax for foreign taxes. 301.6511(d)-4 Overpayment of income tax on account of investment credit carryback.

301.6651 Statutory provisions; failure to file tax return.

801.6651-1 Failure to file tax return. 301.6652 Statutory provisions; failure to file certain information returns. 301.6652-1 Failure to file certain information returns.

301.6653 Statutory provisions; failure to pay tax.

301.6653-1 Failure to pay tax.

801.6654 Statutory provisions; failure by individual to pay estimated income tax. 301.6654-1 Failure by individual to pay estimated income tax.

301.6655 Statutory provisions; failure by corporation to pay estimated income tax.

301.6655-1 Failure by corporation to pay estimated income tax.

301.6656 Statutory provisions; failure to make deposit of taxes.

301.6656-1 Failure to make deposit of taxes. 301.6657 Statutory provisions; bad checks. 301.6657-1 Bad checks.

801.6658 Statutory provisions; addition to tax in case of jeopardy.

301.6658-1 Addition to tax in case of jeopardy.

301.6659 Statutory provisions; applicable rules.

301.6659-1 Applicable rules.

ASSESSABLE PENALTIES

301.6671 Statutory provisions; rules for application of assessable penalties. 301.6671-1 Rules for application of assessable penalties.

Sec.

301.6672 Statutory provisions; failure to collect and pay over tax, or attempt to evade or defeat tax.

301.6672-1 Failure to collect and pay over tax, or attempt to evade or defeat tax. 301.6673 Statutory provisions; damages assessable for instituting proceedings before the Tax Court merely for delay. 301.6673-1 Damages assessable for instituting proceedings before the Tax Court merely for delay.

301.6674 Statutory provisions; fraudulent statement or failure to furnish statement to employee.

301.6674-1 Fraudulent statement or failure to furnish statement to employee. 301.6675 Statutory provisions; excessive claims with respect to the use of certain gasoline.

301.6675-1 Excessive claims with respect to the use of certain gasoline.

301.6676 Statutory provisions; failure to supply identifying numbers.

301.6676-1 Penalty for failure to supply identifying number.

301.6678 Statutory provisions; failure to furnish certain statements. 301.6678-1 Failure to furnish statements to payees.

301.6679 Statutory provisions; failure to file returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock. 301.6679-1 Failure to file returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock.

General Provisions Relating to Stamps 301.6801 Statutory provisions; authority for establishment, alteration and

distribution.