26 CFR Topic
Civil Actions by the United States
June 25, 2020
§
301.7507-11
Exception of employment taxes
§
301.7401-1
Authorization
§
301.7403-1
Action to enforce lien or to subject property to payment of tax
§
301.7404-1
Authority to bring civil action for estate taxes
§
301.7406-1
Disposition of judgments and moneys recovered
§
301.7454-1
Burden of proof in fraud and transferee cases
§
301.7409-1
Action to enjoin flagrant political expenditures of section 501(c)(3) organizations
§
301.7422-1
Special rules for certain excise taxes imposed by chapter 42 or 43
§
301.7423-1
Repayments to officers or employees
§
301.7424-2
Intervention
§
301.7425-1
Discharge of liens; scope and application; judicial proceedings
§
301.7425-2
Discharge of liens; nonjudicial sales
§
301.7425-3
Discharge of liens; special rules
§
301.7425-4
Discharge of liens; redemption by United States
§
301.7426-1
Civil actions by persons other than taxpayers
§
301.7426-2
Recovery of damages in certain cases
§
301.7429-1
Review of jeopardy and termination assessment and jeopardy levy procedures; information to taxpayer
§
301.7429-2
Review of jeopardy and termination assessment and jeopardy levy procedures
§
301.7429-3
Review of jeopardy and termination assessment and jeopardy levy procedures; judicial action
§
301.7430-0
Table of contents
§
301.7430-1
Exhaustion of administrative remedies
§
301.7430-2
Requirements and procedures for recovery of reasonable administrative costs
§
301.7430-3
Administrative proceeding and administrative proceeding date
§
301.7430-4
Reasonable administrative costs
§
301.7430-5
Prevailing party
§
301.7430-6
Effective/applicability dates
§
301.7430-7
Qualified offers
§
301.7430-8
Administrative costs incurred in damage actions for violations of section 362 or 524 of the Bankruptcy Code
§
301.7432-1
Civil cause of action for failure to release a lien
§
301.7433-1
Civil cause of action for certain unauthorized collection actions
§
301.7433-2
Civil cause of action for violation of section 362 or 524 of the Bankruptcy Code
§
301.7452-1
Representation of parties
§
301.7454-2
Burden of proof in foundation manager, etc. cases
§
301.7456-1
Administration of oaths and procurement of testimony; production of records of foreign corporations, foreign trusts or estates and nonresident alien individuals
§
301.7457-1
Witness fees
§
301.7458-1
Hearings
§
301.7461-1
Publicity of proceedings
§
301.7476-1
Declaratory judgments
§
301.7477-1
Declaratory judgments relating to the value of certain gifts for gift tax purposes
§
301.7507-8
Procedure during immunity
§
301.7507-9
Termination of immunity
§
301.7481-1
Date when Tax Court decision becomes final; decision modified or reversed
§
301.7482-1
Courts of review; venue
§
301.7483-1
Petition for review
§
301.7484-1
Change of incumbent in office
§
301.7502-1
Timely mailing of documents and payments treated as timely filing and paying
§
301.7503-1
Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday
§
301.7505-1
Sale of personal property acquired by the United States
§
301.7506-1
Administration of real estate acquired by the United States
§
301.7507-1
Banks and trust companies covered
§
301.7507-10
Collection of tax after termination of immunity
§
301.7507-2
Scope of section generally
§
301.7507-3
Segregated or transferred assets
§
301.7507-4
Unsegregated assets
§
301.7507-5
Earnings
§
301.7507-6
Abatement and refund
§
301.7507-7
Establishment of immunity
§
301.7508-1
Time for performing certain acts postponed by reason of service in a combat zone
§
301.7508A-1
Postponement of certain tax-related deadlines by reasons of a federally declared disaster or terroristic or military action
§
301.7510-1
Exemption from tax of domestic goods purchased for the United States
§
301.7512-1
Separate accounting for certain collected taxes
§
301.7513-1
Reproduction of returns and other documents
§
301.7514-1
Seals of office
§
301.7515-1
Special statistical studies and compilations on request
§
301.7516-1
Training and training aids on request
§
301.7517-1
Furnishing on request of statement explaining estate or gift valuation