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CHAPTER 14-INTERNAL REVENUE SERVICE,

DEPARTMENT OF THE TREASURY

(Continued)

(Parts 300 to 499)

SUBCHAPTER F-PROCEDURE AND ADMINISTRATION Part 300 [Reserved] 301 Procedure and Administration. 302 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 F-Procedure and Administration

PART 301-PROCEDURE AND

INFORMATION RETURNS
ADMINISTRATION

Information Concerning Persons Subject to

Special Provisions
Information and Returns

Sec.

301.6031 RETURNS AND RECORDS

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,

301.6032–1 Returns of banks with respect to and special returns.

common trust funds. 301.6001-1 Notice or regulations requiring 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).

301.6035 Statutory provisions; returns of Income Tax Returns

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 refer

ences. tax by corporations. 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.

301.6042 Statutory provisions; returns re301.6018–1 Estate tax returns.

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 internal revenue 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 filing estate and gift

tax returns.

EXTENSION OF TIME FOR FILING RETURNS

301.6081 Statutory provisions; extension of

time for filing 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 or 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(d). 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 Commiss of incom 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 fil

ing income tax returns. 301.6072–1 Time for filing income tax re

turns. 301.6073 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. 301.6074–1 Time for filing declarations of

estimated income tax by corporations.

Sec. 301.6103(b)-1 Inspection by States. 301.6103 (c) Statutory provisions; publicity

of returns and lists of taxpayers; inspec

tion by shareholders. 301.6103(C)-1 Inspection of corporation re

turns by shareholders. 301.6103(d) Statutory provisions; publicity

of returns and lists of taxpayers; inspec

tion by committees of Congress. 301.6103 (d)-1 Inspection by committees of

Congress. 301.6103(e) Statutory provisions; publicity

of returns and lists of taxpayers; declara

tions of estimated tax. 301.6103(f) Statutory provisions; publicity

of returns and lists of taxpayers; inspec

tion of list of taxpayers. 301.6103(f)-1 Public lists of persons making

returns of income tax and of unemploy

ment tax. 301.6104 Statutory provisions; publicity of

information required from certain ex

empt organizations and certain trusts. 301.6104-1 Public inspection of applications

for tax exemption. 301.6104–2 Publicity of information on cer

tain 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. 301.6107 Statutory provisions; list of special

taxpayers for public inspection. 301.6107–1 Public list of persons paying spe

cial taxes. 301.6108 Statutory provisions; publication

of statistics of income. 301.6108-1 Publication of statistics of in

come. 301.6109 Statutory provisions; identifying

numbers. 301.6109-1 Identifying numbers. 301.6110 Statutory provisions; cross refer

ences.

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 ato tributable 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 corpora

tions expecting carrybacks. 301.6164-1 Extension of time for payment

of taxes by corporations expecting carry

backs. 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.

Assessment

IN GENERAL 301.6201 Statutory provisions; assessment

authority. 301.6201-1 Assessment authority. 301.6202 Statutory provisions; establish

ment by regulations of mode or time

of assessment. 301.6203 Statutory provisions; method of

assessment. 301.6203-1 Method of assessment. 301.6204 Statutory provisions; supplemental

assessments. 301.6204–1 Supplemental assessments. 301.6205 Statutory provisions; special rules

applicable to certain employment taxes. 301.6205–1 Special rules applicable to cer

tain employment taxes. 301.6206 Statutory provisions; special rules

applicable to excessive claims under sections 6420 and 6421.

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. 301.6153 Statutory provisions; installment

payments of estimated income tax by

individuals. 301.6153–1 Installment payments of esti

mated income tax by individuals. 301.6154 Statutory provisions; installment

payments of estimated income tax by

corporations. 301.6154-1 Installment payments of esti

mated income tax by corporations.

Sec. 301.6206-1 Special rules applicable to ex

cessive claims under section 6420 and

6421. 301.6207 Statutory provisions; cross references.

DEFICIENCY PROCEDURES 301.6211 Statutory provisions; definition

of a deficiency. 301.6211-1 Deficiency defined. 301.6212 Statutory provisions; notice of

deficiency. 301.6212–1 Notice of deficiency. 301.6213 Statutory provisions; restrictions

applicable to deficiencies; petition to

Tax Court. 301.6213–1 Restrictions applicable to defi

ciencies; petition to Tax Court. 301.6214 Statutory provisions; determina

tions by Tax Court. 301.6215 Statutory provisions; assessment

of deficiency found by Tax Court. 301.6215-1 Assessment of deficiency found

by Tax Court. 301.6216 Statutory provisions; cross references.

Collection

GENERAL PROVISIONS 301.6301 Statutory provisions; collection

authority. 301.6301-1 Collection authority. 301.6302 Statutory provisions; mode or

time of collection. 301.6302–1 Mode or time of collection of

taxes. 301.6303 Statutory provisions; notice and

demand for tax. 301.6303-1 Notice and demand for tax. 301.6304 Statutory provisions; collection under the Tariff Act.

RECEIPT OF PAYMENT 301.6311 Statutory provisions; payment

by check or money order. 301.6311-1 Payment by check or money

order. 301.6312 Statutory provisions; payment

by U.S. notes and certificates of in

debtedness. 301.6312–1 Treasury certificates of indebt

edness, Treasury notes, and Treasury bills acceptable in payment of internal

revenue taxes or stamps. 301.6312-2 Certain Treasury savings notes

acceptable in payment of certain in

ternal revenue taxes. 301.6313 Statutory provisions; fractional

parts of cent. 301.6313–1 Fractional parts of a cent. 301.6314 Statutory provisions; receipt for

taxes. 301.6314-1 Receipt for taxes. 301.6315 Statutory provisions; payments

of estimated income tax. 301.6315–1 Payments of estimated income

tax. 301.6316 Statutory provisions; payment

by foreign currency.

Sec. 301.6316-1 Payment of income tax in for

eign currency. 301.6316–2 Definitions. 301.6316-3 Allocation of tax attributable to

foreign currency. 301.6316-4 Return requirements. 301.6316–5 Manner of paying tax by foreign

currency. 301.6316–6 Declarations of estimated tax. 301.6316–7 Payment of Federal Insurance

Contributions Act taxes in foreign cur

rency. 301.6316-8 Refunds and credits in foreign

currency. 301.6316–9 Interest, additions to tax, etc.

LIEN FOR TAXES 301.6321 Statutory provisions; lien for

taxes. 301.6321-1 Lien for taxes. 301.6322 Statutory provisions; period of

lien. 301.6323 Statutory provisions; validity

against mortgagees, pledgees, purchasers,

and judgment creditors. 301.6323–1 Validity of lien against mort

gagees, pledgees, purchasers, and judg

ment creditors. 301.6324 Statutory provisions; special

liens for estate and gift taxes. 301.6324–1 Special liens for estate and gift

taxes; personal liability of transferees

and others. 301.6325 Statutory provisions; release of

lien or partial discharge of property. 301.6325-1 Release of lien or partial dis

charge of property. 301.6326 Statutory provisions; cross ref

erences,

SEIZURE OF PROPERTY FOR COLLECTION OF

TAXES

301.6331 Statutory provisions; levy and

distraint. 301.6331-1 Levy and distraint. 301.6332 Statutory provisions; surrender

of property subject to levy. 301.6332-1 Surrender of property subject to

levy. 301.6333 Statutory provisions; production

of books. 301.6333-1 Production of books. 301.6334 Statutory provisions; property

exempt from levy. 301.6334-1 Property exempt from levy. 301.6335 Statutory provisions; sale of

seized property. 301.6335-1 Sale of seized property. 301.6336 Statutory provisions; sale of

perishable goods. 301.6336-1 Sale of perishable goods. 301.6337 Statutory provisions; redemp

tion of property. 301.6337–1 Redemption of property. 301.6338 Statutory provisions; certificate

of sale; deed of real property. 301.6338-1 Certificate of sale; deed of real

property.

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