Considerations in responding to a request or demand for IRS records or information

Various elections under the Tax Reform Act of 1976

Individual's election to terminate taxable year when case commences

Election to use retroactive effective date

Election to accrue vacation pay

Procedure applicable to certain elections

Election to include in gross income in year of transfer

Election relating to passive investment income of electing small business corporations

Election to treat certain distributions as made on the last day of the taxable year

References to other temporary elections under various tax acts

Time, form, and manner of making the election under section 1101(g)(4) of the Bipartisan Budget Act of 2015 for returns filed for partnership taxable years beginning after November 2, 2015 and before January 1, 2018

Security bonds covering personnel of the Internal Revenue Service

Rules and regulations

Taxpayer assistance orders

Definitions when used in §§301.9000-1 through 301.9000-6

Testimony authorizations

Procedure in the event of a request or demand for IRS records or information

Written statement required for requests or demands in non-IRS matters

Examples

Effective date

Statutory provisions; Outer Continental Shelf Lands Act Amendments of 1978

Collection of fee

Definitions

Cross reference

Outline of regulations

Extensions of time to make elections

Automatic extensions

Other extensions

Time and manner of making certain elections under the Economic Recovery Tax Act of 1981

Time and manner of making certain elections under the Tax Equity and Fiscal Responsibility Act of 1982

Time and manner of making certain elections under the Deficit Reduction Act of 1984

Time and manner of making certain elections under the Tax Reform Act of 1986

Time and manner of making certain elections under the Technical and Miscellaneous Revenue Act of 1988

Election by a bank holding company to forego grandfather provision for all property representing pre-June 30, 1968, activities

Election by certain family-owned bank holding companies to divest all banking or nonbanking property

Election by a qualified bank holding corporation to pay in installments the tax attributable to sales under the Bank Holding Company Act