27 CFR Topic
Limitations
April 24, 2020
§
70.231
Protection for certain interests even though notice filed
§
70.232
Protection for commercial transactions financing agreements
§
70.252
Periods of limitation on suits by the United States
§
70.221
Period of limitations upon assessment
§
70.222
Time return deemed filed for purposes of determining limitations
§
70.223
Exceptions to general period of limitations on assessment and collection
§
70.224
Collection after assessment
§
70.225
Suspension of running of period of limitation; assets of taxpayer in control or custody of court
§
70.226
Suspension of running of period of limitation; taxpayer outside of United States
§
70.227
Suspension of running of period of limitation; wrongful seizure of property of third party
§
70.233
Protection for real property construction or improvement financing agreements
§
70.234
Protection for obligatory disbursement agreements
§
70.241
Property exempt from levy
§
70.242
Wages, salary and other income
§
70.243
Exempt amount
§
70.244
Payroll period
§
70.245
Computation of exempt amount and payment of amounts not exempt from levy to the appropriate TTB officer
§
70.251
Periods of limitation on suits by taxpayers
§
70.253
Periods of limitation on suits by persons other than taxpayers
§
70.261
Period of limitation on filing claim
§
70.262
Limitations on allowance of credits and refunds
§
70.263
Special rules applicable in case of extension of time by agreement
§
70.264
Time return deemed filed and tax considered paid
§
70.265
Credits or refunds after period of limitation
§
70.266
Credit against barred liability
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