26 CFR Topic
Limitations on Assessment and Collection
June 25, 2020
§
301.6501(i)-1
Foreign tax carrybacks; taxable years beginning after December 31, 1957
§
301.6501(a)-1
Period of limitations upon assessment and collection
§
301.6501(b)-1
Time return deemed filed for purposes of determining limitations
§
301.6501(c)-1
Exceptions to general period of limitations on assessment and collection
§
301.6501(d)-1
Request for prompt assessment
§
301.6501(e)-1
Omission from return
§
301.6501(f)-1
Personal holding company tax
§
301.6501(g)-1
Certain income tax returns of corporations
§
301.6501(h)-1
Net operating loss or capital loss carrybacks
§
301.6501(j)-1
Investment credit carryback; taxable years ending after December 31, 1961
§
301.6501(m)-1
Tentative carryback adjustment assessment period
§
301.6501(n)-1
Special rules for chapter 42 and similar taxes
§
301.6501(n)-2
Certain contributions to section 501(c)(3) organizations
§
301.6501(n)-3
Certain set-asides described in section 4942(g)(2)
§
301.6502-1
Collection after assessment
§
301.6503(a)-1
Suspension of running of period of limitation; issuance of statutory notice of deficiency
§
301.6532-2
Periods of limitation on suits by the United States
§
301.6503(b)-1
Suspension of running of period of limitation; assets of taxpayer in control or custody of court
§
301.6503(c)-1
Suspension of running of period of limitation; location of property outside the United States or removal of property from the United States; taxpayer outside of United States
§
301.6503(d)-1
Suspension of running of period of limitation; extension of time for payment of estate tax
§
301.6503(e)-1
Suspension of running of period of limitation; certain powers of appointment
§
301.6503(f)-1
Suspension of running of period of limitation; wrongful seizure of property of third-party owner and discharge of lien for substitution of value
§
301.6503(g)-1
Suspension pending correction
§
301.6503(j)-1
Suspension of running of period of limitations; extension in case of designated and related summonses
§
301.6511(a)-1
Period of limitation on filing claim
§
301.6511(b)-1
Limitations on allowance of credits and refunds
§
301.6511(c)-1
Special rules applicable in case of extension of time by agreement
§
301.6511(d)-1
Overpayment of income tax on account of bad debts, worthless securities, etc
§
301.6511(d)-2
Overpayment of income tax on account of net operating loss or capital loss carrybacks
§
301.6511(d)-3
Special rules applicable to credit against income tax for foreign taxes
§
301.6511(d)-4
Overpayment of income tax on account of investment credit carryback
§
301.6511(e)-1
Special rules applicable to manufactured sugar
§
301.6511(f)-1
Special rules for chapter 42 taxes
§
301.6512-1
Limitations in case of petition to Tax Court
§
301.6513-1
Time return deemed filed and tax considered paid
§
301.6514(a)-1
Credits or refunds after period of limitation
§
301.6514(b)-1
Credit against barred liability
§
301.6521-1
Mitigation of effect of limitation in case of related employee social security tax and self-employment tax
§
301.6521-2
Law applicable in determination of error
§
301.6532-1
Periods of limitation on suits by taxpayers
§
301.6532-3
Periods of limitation on suits by persons other than taxpayers
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