26 CFR Part 301
PROCEDURE AND ADMINISTRATION
June 25, 2020
Subpart
Information and Returns
Subpart
Time and Place for Paying Tax
Subpart
Assessment
Subpart
Collection
Subpart
Seizure of Property for Collection of Taxes
Subpart
Abatements, Credits, and Refunds
Subpart
Limitations
Subpart
Interest
Subpart
Additions to the Tax, Additional Amounts, and Assessable Penalties
Subpart
General Provisions Relating to Stamps
Subpart
Jeopardy, Bankruptcy, and Receiverships
Subpart
Transferees and Fiduciaries
Subpart
Licensing
Subpart
Bonds
Subpart
Closing Agreements and Compromises
Subpart
Crimes, Other Offenses, and Forfeitures
Subpart
Other Offenses
Subpart
Judicial Proceedings
Subpart
Definitions
Subpart
Discovery of Liability and Enforcement of Title
Subpart
General Rules
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