26 CFR Topic
General Provisions
June 25, 2020
§
301.6313-1
Fractional parts of a cent
§
301.6305-1
Assessment and collection of certain liability
§
301.6311-1
Payment by check or money order
§
301.6311-2
Payment by credit card and debit card
§
301.6312-1
Treasury certificates of indebtedness, 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 internal revenue taxes
§
301.6301-1
Collection authority
§
301.6302-1
Manner or time of collection of taxes
§
301.6303-1
Notice and demand for tax
§
301.6314-1
Receipt for taxes
§
301.6315-1
Payments of estimated income tax
§
301.6316-1
Payment of income tax in foreign 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 currency
§
301.6316-8
Refunds and credits in foreign currency
§
301.6316-9
Interest, additions to tax, etc
§
301.6320-1
Notice and opportunity for hearing upon filing of notice of Federal tax lien
§
301.6321-1
Lien for taxes
§
301.6323(a)-1
Purchasers, holders of security interests, mechanic's lienors, and judgment lien creditors
§
301.6323(b)-1
Protection for certain interests even though notice filed
§
301.6323(c)-1
Protection for commercial transactions financing agreements
§
301.6323(c)-2
Protection for real property construction or improvement financing agreements
§
301.6323(c)-3
Protection for obligatory disbursement agreements
§
301.6323(d)-1
45-day period for making disbursements
§
301.6323(e)-1
Priority of interest and expenses
§
301.6323(f)-1
Place for filing notice; form
§
301.6323(g)-1
Refiling of notice of tax lien
§
301.6323(h)-0
Scope of definitions
§
301.6323(h)-1
Definitions
§
301.6323(i)-1
Special rules
§
301.6323(j)-1
Withdrawal of notice of federal tax lien in certain circumstances
§
301.6324-1
Special liens for estate and gift taxes; personal liability of transferees and others
§
301.6324A-1
Election of and agreement to special lien for estate tax deferred under section 6166 or 6166A
§
301.6325-1
Release of lien or discharge of property
§
301.6326-1
Administrative appeal of the erroneous filing of notice of federal tax lien
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