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; limitations on assessment and collection; omission from gross income. 301.6501(e)-1 Omission from return. 301.6501 (f) Statutory provisions; limitations on assessment and collection; personal holding company tax. 301.6501 (f)-1 Personal holding company tax. 301.6501(g) Statutory provisions; limita tions on assessment and collection; certain income tax returns of corporations. 301.6501 (g)-1 Certain income tax returns of corporations. 301.6501 (i) Statutory provisions; limitations on assessment and collection; foreign tax carrybacks. 301.6501 (i)-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. 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. 301.6511(e) Statutory provisions; limitations on credit or refund; special rules in case of manufactured sugar. 301.6511(e)-1 Special rules applicable to manufactured sugar. 301.6511(f) Statutory provisions; limitations on credit or refund; cross references. 301.6512 Statutory provisions; limitations in case of petition to Tax Court. 301.6512-1 Limitations in case of petition to Tax Court. 301.6513 Statutory provisions; time return deemed filed and tax considered paid. 301.6513-1 Time return deemed filed and tax considered paid. 301.6514(a) Statutory provisions; credits or refunds after period of limitation. 301.6514(a)-1 Credits or refunds after period of limitation. 301.6514(b) Statutory provisions; credit 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; excessiveclaims 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 Sec. 301.6851-1 Termination of taxable year. JEOPARDY ASSESSMENTS 301.6861 Statutory provisions; jeopardy assessments of income, estate, and gift taxes. 301.6861-1 Jeopardy assessments of income, estate, and gift taxes. 301.6862 Statutory provisions; jeopardy assessment of taxes other than income, estate, and gift taxes. 301.6862-1 Jeopardy assessment of taxes other than income, estate, and gift taxes. 301.6863 Statutory provisions; stay of collection of jeopardy assessments. 301.6863-1 Stay of collection of jeopardy assessments; bond to stay collection. 301.6863-2 Collection of jeopardy assessment; stay of sale of seized property pending Tax Court decision. 301.6864 Statutory provisions; termination of extended period for payment in case of carryback. BANKRUPTCY AND RECEIVERSHIPS 301.6871 (a) Statutory provisions; claims for income, estate, and gift taxes in bankruptcy and receivership proceedings; immediate assessment. 301.6871(a)-1 Immediate assessment of claims for income, estate, and gift taxes in bankruptcy and receivership proceedings. 301.6871(a)-2 Collection of assessed taxes in bankruptcy and receivership proceedings. 301.6871(b) Statutory provisions; claims for income, estate, and gift taxes in bankruptcy and receivership proceedings; claim filed despite pendency of Tax Court proceedings. 301.6871(b)-1 Claims for income, estate, and gift taxes in proceedings under the Bankruptcy Act and receivership proceedings; claim filed despite pendency of Tax Court proceedings. 301.6872 Statutory provisions; suspension of period on assessment. 301.6872-1 Suspension of running of period of limitations on assessment. 301.6873 Statutory provisions; claims. unpaid 301.6873-1 Unpaid claims in bankruptcy or receivership proceedings. Transferees and Fiduciaries 301.6901 Statutory provisions; transferred assets. 301.6901-1 Procedure in the case of transferred assets. 301.6902 Statutory provisions; provisions of special application to transferees. 301.6902-1 Burden of proof. 301.6903 Statutory provisions; notice of fiduciary relationship. 301.6903-1 Notice of fiduciary relationship. 301.6904 Statutory provisions; prohibition of injunctions. 86-058-68- -2 301.7201 Statutory provisions; attempt to evade or defeat tax. 301.7202 Statutory provisions; willful failure to collect or pay over tax. 301.7203 Statutory provisions; willful failure to file return, supply information, or pay tax. 301.7204 Statutory provisions; fraudulent statement or failure to make statement to employees. 301.7205 Statutory provisions; fraudulent certificate or withholding exemption failure to supply information. 301.7206 Statutory provisions; fraud and false statements. 301.7207 Statutory provisions; fraudulent returns, statements, or other documents. 301.7207-1 Fraudulent returns, statement, or other documents. 301.7208 Statutory provisions; offenses relating to stamps. 301.7209 Statutory provisions; unauthorized use or sale of stamps. 301.7209-1 Unauthorized stamps. use or sale of 301.7210 Statutory provisions; failure to obey summons. 301.7211 Statutory provisions; false statements to purchasers or lessees relating to tax. Sec. 301.7212 Statutory provisions; attempts to interfere with administration of internal revenue laws. 301.7213 Statutory provisions; unauthorized disclosure of information. 301.7214 Statutory provisions; offenses by officers and employees of the United States. 301.7214-1 Offenses by officers and employees of the United States. 301.7215 Statutory provisions; offenses with respect to collected taxes. PENALTIES APPLICABLE TO CERTAIN TAXES 301.7231 Statutory provisions; failure to obtain license for collection of foreign items. 301.7231-1 Failure to obtain license for collection of foreign items. 301.7232 Statutory provisions; failure to register or give bond, or false statement by manufacturer or producer of gasoline or lubricating oil. 301.7232-1 Failure to register or give bond, or false statement by manufacturer or producer of gasoline or lubricating oil. 301.7233 Statutory provisions; failure to pay, or attempt to evade payment of, tax on cotton futures, and other violations. 301.7234 Statutory provisions; violation of laws relating to oleomargarine or adulterated butter operations. 301.7235 Statutory provisions; violation of laws relating to adulterated butter and process or renovated butter. 301.7236 Statutory provisions; violation of laws relating to filled cheese. 301.7237 Statutory provisions; violation of laws relating to narcotic drugs and to marihuana. 301.7238 Statutory provisions; violation of laws relating to opium for smoking. 301.7239 Statutory provisions; violations of laws relating to white phosphorus PROPERTY SUBJECT TO FORFEITURE 301.7301 Statutory provisions; property subject to tax. 301.7302 Statutory provisions; property used in violation of internal revenue laws. 301.7303 Statutory provisions; other property subject to forfeiture. 301.7304 Statutory provisions; penalty for fraudulently claiming drawback. 301.7304-1 Penalty for fraudulently claiming drawback. PROVISIONS COMMON TO FORFEITURES 301.7321 Statutory provisions; authority to seize property subject to forfeiture. 301.7321-1 Seizure of property. 301.7322 Statutory provisions; delivery of seized personal property to U.S. marshal. 301.7322-1 Delivery of seized property to U.S. marshal. 301.7323 Statutory provisions; judicial action to enforce forfeiture. 301.7324 Statutory provisions; special disposition of perishable goods. 301.7324-1 Special disposition of perishable goods. 301.7325 Statutory provisions; personal property valued at $2,500 or less. 301.7325-1 Personal property valued at $2,500 or less. 301.7326 Statutory provisions; disposal of forfeited or abandoned property in special cases. 301.7326-1 Disposal of forfeited or abandoned property in special cases. 301.7327 Statutory provisions; customs laws |