U.S. Federal Regulations – Subchapters B – H
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SUBCHAPTER A - INCOME TAXES §§1 - 19
SUBCHAPTER B - ESTATE AND GIFT TAXES §§20 - 29
- PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954
- Introduction
- Estates of Citizens or Residents
- Tax Imposed
- 20.2001-1 Valuation of adjusted taxable gifts and section 2701(d) taxable events.
- 20.2001-2T Valuation of adjusted taxable gifts for purposes of determining the deceased spousal unused exclusion amount of last deceased spouse (temporary).
- 20.2002-1 Liability for payment of tax.
- 20.2010-0T Table of contents (temporary).
- 20.2010-1T Unified credit against estate tax; in general (temporary).
- 20.2010-2T Portability provisions applicable to estate of a decedent survived by a spouse (temporary).
- 20.2010-3T Portability provisions applicable to the surviving spouse’s estate (temporary).
- Credits Against Tax
- 20.2011-1 Credit for State death taxes.
- 20.2011-2 Limitation on credit if a deduction for State death taxes is allowed under section 2053(d).
- 20.2012-1 Credit for gift tax.
- 20.2013-1 Credit for tax on prior transfers.
- 20.2013-2 “First limitation”.
- 20.2013-3 “Second limitation”.
- 20.2013-4 Valuation of property transferred.
- 20.2013-5 “Property” and “transfer” defined.
- 20.2013-6 Examples.
- 20.2014-1 Credit for foreign death taxes.
- 20.2014-2 “First limitation”.
- 20.2014-3 “Second limitation”.
- 20.2014-4 Application of credit in cases involving a death tax convention.
- 20.2014-5 Proof of credit.
- 20.2014-6 Period of limitations on credit.
- 20.2014-7 Limitation on credit if a deduction for foreign death taxes is allowed under section 2053(d).
- 20.2015-1 Credit for death taxes on remainders.
- 20.2016-1 Recovery of death taxes claimed as credit.
- Gross Estate
- 20.2031-0 Table of contents.
- 20.2031-1 Definition of gross estate; valuation of property.
- 20.2031-2 Valuation of stocks and bonds.
- 20.2031-3 Valuation of interests in businesses.
- 20.2031-4 Valuation of notes.
- 20.2031-5 Valuation of cash on hand or on deposit.
- 20.2031-6 Valuation of household and personal effects.
- 20.2031-7 Valuation of annuities, interests for life or term of years, and remainder or reversionary interests.
- 20.2031-8 Valuation of certain life insurance and annuity contracts; valuation of shares in an open-end investment company.
- 20.2031-9 Valuation of other property.
- 20.2032-1 Alternate valuation.
- 20.2032-1T Alternate valuation (temporary).
- 20.2032A-3 Material participation requirements for valuation of certain farm and closely-held business real property.
- 20.2032A-4 Method of valuing farm real property.
- 20.2032A-8 Election and agreement to have certain property valued under section 2032A for estate tax purposes.
- 20.2033-1 Property in which the decedent had an interest.
- 20.2034-1 Dower or curtesy interests.
- 20.2036-1 Transfers with retained life estate.
- 20.2037-1 Transfers taking effect at death.
- 20.2038-1 Revocable transfers.
- 20.2039-1 Annuities.
- 20.2039-1T Limitations and repeal of estate tax exclusion for qualified plans and individual retirement plans (IRAs) (temporary).
- 20.2039-2 Annuities under “qualified plans” and section 403(b) annuity contracts.
- 20.2039-3 Lump sum distributions under “qualified plans;” decedents dying after December 31, 1976, and before January 1, 1979.
- 20.2039-4 Lump sum distributions from “qualified plans;” decedents dying after December 31, 1978.
- 20.2039-5 Annuities under individual retirement plans.
- 20.2040-1 Joint interests.
- 20.2041-1 Powers of appointment; in general.
- 20.2041-2 Powers of appointment created on or before October 21, 1942.
- 20.2041-3 Powers of appointment created after October 21, 1942.
- 20.2042-1 Proceeds of life insurance.
- 20.2043-1 Transfers for insufficient consideration.
- 20.2044-1 Certain property for which marital deduction was previously allowed.
- 20.2044-2 Effective dates.
- 20.2045-1 Applicability to pre-existing transfers or interests.
- 20.2046-1 Disclaimed property.
- Actuarial Tables Applicable Before May 1, 2009
- Taxable Estate
- 20.2051-1 Definition of taxable estate.
- 20.2052-1 Exemption.
- 20.2053-1 Deductions for expenses, indebtedness, and taxes; in general.
- 20.2053-2 Deduction for funeral expenses.
- 20.2053-3 Deduction for expenses of administering estate.
- 20.2053-4 Deduction for claims against the estate.
- 20.2053-5 Deductions for charitable, etc., pledges or subscriptions.
- 20.2053-6 Deduction for taxes.
- 20.2053-7 Deduction for unpaid mortgages.
- 20.2053-8 Deduction for expenses in administering property not subject to claims.
- 20.2053-9 Deduction for certain State death taxes.
- 20.2053-10 Deduction for certain foreign death taxes.
- 20.2054-1 Deduction for losses from casualties or theft.
- 20.2055-1 Deduction for transfers for public, charitable, and religious uses; in general.
- 20.2055-2 Transfers not exclusively for charitable purposes.
- 20.2055-3 Effect of death taxes and administration expenses.
- 20.2055-4 Disallowance of charitable, etc., deductions because of “prohibited transactions” in the case of decedents dying before January 1, 1970.
- 20.2055-5 Disallowance of charitable, etc., deductions in the case of decedents dying after December 31, 1969.
- 20.2055-6 Disallowance of double deduction in the case of qualified terminable interest property.
- 20.2056-0 Table of contents.
- 20.2056(a)-1 Marital deduction; in general.
- 20.2056(a)-2 Marital deduction; “deductible interests” and “nondeductible interests”.
- 20.2056(b)-1 Marital deduction; limitation in case of life estate or other “terminable interest”.
- 20.2056(b)-2 Marital deduction; interest in unidentified assets.
- 20.2056(b)-3 Marital deduction; interest of spouse conditioned on survival for limited period.
- 20.2056(b)-4 Marital deduction; valuation of interest passing to surviving spouse.
- 20.2056(b)-5 Marital deduction; life estate with power of appointment in surviving spouse.
- 20.2056(b)-6 Marital deduction; life insurance or annuity payments with power of appointment in surviving spouse.
- 20.2056(b)-7 Election with respect to life estate for surviving spouse.
- 20.2056(b)-8 Special rule for charitable remainder trusts.
- 20.2056(b)-9 Denial of double deduction.
- 20.2056(b)-10 Effective dates.
- 20.2056(c)-1 Marital deduction; definition of “passed from the decedent.”
- 20.2056(c)-2 Marital deduction; definition of “passed from the decedent to his surviving spouse.”
- 20.2056(c)-3 Marital deduction; definition of “passed from the decedent to a person other than his surviving spouse”.
- 20.2056(d)-1 Marital deduction; special rules for marital deduction if surviving spouse is not a United States citizen.
- 20.2056(d)-2 Marital deduction; effect of disclaimers of post-December 31, 1976 transfers.
- 20.2056(d)-3 Marital deduction; effect of disclaimers of pre-January 1, 1977 transfers.
- 20.2056A-0 Table of contents.
- 20.2056A-1 Restrictions on allowance of marital deduction if surviving spouse is not a United States citizen.
- 20.2056A-2 Requirements for qualified domestic trust.
- 20.2056A-3 QDOT election.
- 20.2056A-4 Procedures for conforming marital trusts and nontrust marital transfers to the requirements of a qualified domestic trust.
- 20.2056A-5 Imposition of section 2056A estate tax.
- 20.2056A-6 Amount of tax.
- 20.2056A-7 Allowance of prior transfer credit under section 2013.
- 20.2056A-8 Special rules for joint property.
- 20.2056A-9 Designated Filer.
- 20.2056A-10 Surviving spouse becomes citizen after QDOT established.
- 20.2056A-11 Filing requirements and payment of the section 2056A estate tax.
- 20.2056A-12 Increased basis for section 2056A estate tax paid with respect to distribution from a QDOT.
- 20.2056A-13 Effective dates.
- Estates of Nonresidents Not Citizens
- 20.2101-1 Estates of nonresidents not citizens; tax imposed.
- 20.2102-1 Estates of nonresidents not citizens; credits against tax.
- 20.2103-1 Estates of nonresidents not citizens; “entire gross estate”.
- 20.2104-1 Estates of nonresidents not citizens; property within the United States.
- 20.2105-1 Estates of nonresidents not citizens; property without the United States.
- 20.2106-1 Estates of nonresidents not citizens; taxable estate; deductions in general.
- 20.2106-2 Estates of nonresidents not citizens; deductions for expenses, losses, etc.
- 20.2107-1 Expatriation to avoid tax.
- Miscellaneous
- 20.2201-1 Members of the Armed Forces dying during an induction period.
- 20.2202-1 Missionaries in foreign service.
- 20.2203-1 Definition of executor.
- 20.2204-1 Discharge of executor from personal liability.
- 20.2204-2 Discharge of fiduciary other than executor from personal liability.
- 20.2204-3 Special rules for estates of decedents dying after December 31, 1976; special lien under section 6324A.
- 20.2205-1 Reimbursement out of estate.
- 20.2206-1 Liability of life insurance beneficiaries.
- 20.2207-1 Liability of recipient of property over which decedent had power of appointment.
- 20.2207A-1 Right of recovery of estate taxes in the case of certain marital deduction property.
- 20.2207A-2 Effective date.
- 20.2208-1 Certain residents of possessions considered citizens of the United States.
- 20.2209-1 Certain residents of possessions considered nonresidents not citizens of the United States.
- Procedure and Administration
- 20.6001-1 Persons required to keep records and render statements.
- 20.6011-1 General requirement of return, statement, or list.
- 20.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.
- 20.6018-1 Returns.
- 20.6018-2 Returns; person required to file return.
- 20.6018-3 Returns; contents of returns.
- 20.6018-4 Returns; documents to accompany the return.
- 20.6036-1 Notice of qualification as executor of estate of decedent dying before 1971.
- 20.6036-2 Notice of qualification as executor of estate of decedent dying after 1970.
- 20.6060-1 Reporting requirements for tax return preparers.
- 20.6061-1 Signing of returns and other documents.
- 20.6065-1 Verification of returns.
- 20.6071-1 Time for filing preliminary notice required by §20.6036-1.
- 20.6075-1 Returns; time for filing estate tax return.
- 20.6081-1 Extension of time for filing the return.
- 20.6091-1 Place for filing returns or other documents.
- 20.6091-2 Exceptional cases.
- 20.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
- 20.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
- 20.6151-1 Time and place for paying tax shown on the return.
- 20.6161-1 Extension of time for paying tax shown on the return.
- 20.6161-2 Extension of time for paying deficiency in tax.
- 20.6163-1 Extension of time for payment of estate tax on value of reversionary or remainder interest in property.
- 20.6165-1 Bonds where time to pay tax or deficiency has been extended.
- 20.6166-1 Election of alternate extension of time for payment of estate tax where estate consists largely of interest in closely held business.
- 20.6166A-1 Extension of time for payment of estate tax where estate consists largely of interest in closely held business.
- 20.6166A-2 Definition of an interest in a closely held business.
- 20.6166A-3 Acceleration of payment.
- 20.6166A-4 Special rules applicable where due date of return was before September 3, 1958.
- 20.6302-1 Voluntary payments of estate taxes by electronic funds transfer.
- 20.6314-1 Duplicate receipts for payment of estate taxes.
- 20.6321 Statutory provisions; lien for taxes.
- 20.6321-1 Lien for taxes.
- 20.6323-1 Validity and priority against certain persons.
- 20.6324-1 Special lien for estate tax.
- 20.6324A-1 Special lien for estate tax deferred under section 6166 or 6166A.
- 20.6324B-1 Special lien for additional estate tax attributable to farm, etc., valuation.
- 20.6325-1 Release of lien or partial discharge of property; transfer certificates in nonresident estates.
- 20.6601-1 Interest on underpayment, nonpayment, or extensions of time for payment, of tax.
- 20.6694-1 Section 6694 penalties applicable to tax return preparer.
- 20.6694-2 Penalties for understatement due to an unreasonable position.
- 20.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
- 20.6694-4 Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer’s liability and certain other procedural matters.
- 20.6695-1 Other assessable penalties with respect to the preparation of tax returns for other persons.
- 20.6696-1 Claims for credit or refund by tax return preparers or appraisers.
- 20.6905-1 Discharge of executor from personal liability for decedent’s income and gift taxes.
- 20.7101-1 Form of bonds.
- General Actuarial Valuations
- PART 22—TEMPORARY ESTATE TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981
- PART 25—GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954
- Gift Tax
- Determination of Tax Liability
- 25.2207A-1 Right of recovery of gift taxes in the case of certain marital deduction property.
- 25.2207A-2 Effective date.
- 25.2501-1 Imposition of tax.
- 25.2502-1 Rate of tax.
- 25.2502-2 Donor primarily liable for tax.
- 25.2503-1 General definitions of “taxable gifts” and of “total amount of gifts.”
- 25.2503-2 Exclusions from gifts.
- 25.2503-3 Future interests in property.
- 25.2503-4 Transfer for the benefit of a minor.
- 25.2503-6 Exclusion for certain qualified transfer for tuition or medical expenses.
- 25.2504-1 Taxable gifts for preceding calendar periods.
- 25.2504-2 Determination of gifts for preceding calendar periods.
- 25.2505-0T Table of contents (temporary).
- 25.2505-1T Unified credit against gift tax; in general (temporary).
- 25.2505-2T Gifts made by a surviving spouse having a DSUE amount available (temporary).
- Transfers
- 25.2511-1 Transfers in general.
- 25.2511-2 Cessation of donor’s dominion and control.
- 25.2511-3 Transfers by nonresidents not citizens.
- 25.2512-0 Table of contents.
- 25.2512-1 Valuation of property; in general.
- 25.2512-2 Stocks and bonds.
- 25.2512-3 Valuation of interest in businesses.
- 25.2512-4 Valuation of notes.
- 25.2512-5 Valuation of annuities, unitrust interests, interests for life or term of years, and remainder or reversionary interests.
- 25.2512-6 Valuation of certain life insurance and annuity contracts; valuation of shares in an open-end investment company.
- 25.2512-7 Effect of excise tax.
- 25.2512-8 Transfers for insufficient consideration.
- 25.2513-1 Gifts by husband or wife to third party considered as made one-half by each.
- 25.2513-2 Manner and time of signifying consent.
- 25.2513-3 Revocation of consent.
- 25.2513-4 Joint and several liability for tax.
- 25.2514-1 Transfers under power of appointment.
- 25.2514-2 Powers of appointment created on or before October 21, 1942.
- 25.2514-3 Powers of appointment created after October 21, 1942.
- 25.2515-1 Tenancies by the entirety; in general.
- 25.2515-2 Tenancies by the entirety; transfers treated as gifts; manner of election and valuation.
- 25.2515-3 Termination of tenancy by the entirety; cases in which entire value of gift is determined under section 2515(b).
- 25.2515-4 Termination of tenancy by entirety; cases in which none, or a portion only, of value of gift is determined under section 2515(b).
- 25.2516-1 Certain property settlements.
- 25.2516-2 Transfers in settlement of support obligations.
- 25.2518-1 Qualified disclaimers of property; in general.
- 25.2518-2 Requirements for a qualified disclaimer.
- 25.2518-3 Disclaimer of less than an entire interest.
- Actuarial Tables Applicable Before May 1, 2009
- Deductions
- 25.2519-1 Dispositions of certain life estates.
- 25.2519-2 Effective date.
- 25.2521-1 Specific exemption.
- 25.2522(a)-1 Charitable and similar gifts; citizens or residents.
- 25.2522(a)-2 Transfers not exclusively for charitable, etc., purposes in the case of gifts made before August 1, 1969.
- 25.2522(b)-1 Charitable and similar gifts; nonresidents not citizens.
- 25.2522(c)-1 Disallowance of charitable, etc., deductions because of “prohibited transactions” in the case of gifts made before January 1, 1970.
- 25.2522(c)-2 Disallowance of charitable, etc., deductions in the case of gifts made after December 31, 1969.
- 25.2522(c)-3 Transfers not exclusively for charitable, etc., purposes in the case of gifts made after July 31, 1969.
- 25.2522(c)-4 Disallowance of double deduction in the case of qualified terminable interest property.
- 25.2522(d)-1 Additional cross references.
- 25.2523(a)-1 Gift to spouse; in general.
- 25.2523(b)-1 Life estate or other terminable interest.
- 25.2523(c)-1 Interest in unidentified assets.
- 25.2523(d)-1 Joint interests.
- 25.2523(e)-1 Marital deduction; life estate with power of appointment in donee spouse.
- 25.2523(f)-1 Election with respect to life estate transferred to donee spouse.
- 25.2523(g)-1 Special rule for charitable remainder trusts.
- 25.2523(h)-1 Denial of double deduction.
- 25.2523(h)-2 Effective dates.
- 25.2523(i)-1 Disallowance of marital deduction when spouse is not a United States citizen.
- 25.2523(i)-2 Treatment of spousal joint tenancy property where one spouse is not a United States citizen.
- 25.2523(i)-3 Effective date.
- 25.2524-1 Extent of deductions.
- Deductions Prior to 1982
- Special Valuation Rules
- 25.2701-0 Table of contents.
- 25.2701-1 Special valuation rules in the case of transfers of certain interests in corporations and partnerships.
- 25.2701-2 Special valuation rules for applicable retained interests.
- 25.2701-3 Determination of amount of gift.
- 25.2701-4 Accumulated qualified payments.
- 25.2701-5 Adjustments to mitigate double taxation.
- 25.2701-6 Indirect holding of interests.
- 25.2701-7 Separate interests.
- 25.2701-8 Effective dates.
- 25.2702-0 Table of contents.
- 25.2702-1 Special valuation rules in the case of transfers of interests in trust.
- 25.2702-2 Definitions and valuation rules.
- 25.2702-3 Qualified interests.
- 25.2702-4 Certain property treated as held in trust.
- 25.2702-5 Personal residence trusts.
- 25.2702-6 Reduction in taxable gifts.
- 25.2702-7 Effective dates.
- 25.2703-1 Property subject to restrictive arrangements.
- 25.2703-2 Effective date.
- 25.2704-1 Lapse of certain rights.
- 25.2704-2 Transfers subject to applicable restrictions.
- 25.2704-3 Effective date.
- Procedure and Administration
- 25.6001-1 Records required to be kept.
- 25.6011-1 General requirement of return, statement, or list.
- 25.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.
- 25.6019-1 Persons required to file returns.
- 25.6019-2 Returns required in case of consent under section 2513.
- 25.6019-3 Contents of return.
- 25.6019-4 Description of property listed on return.
- 25.6060-1 Reporting requirements for tax return preparers.
- 25.6061-1 Signing of returns and other documents.
- 25.6065-1 Verification of returns.
- 25.6075-1 Returns, time for filing gift tax returns for gifts made after December 31, 1981.
- 25.6075-2 Returns; time for filing gift tax returns for gifts made after December 31, 1976, and before January 1, 1982.
- 25.6081-1 Automatic extension of time for filing gift tax returns.
- 25.6091-1 Place for filing returns and other documents.
- 25.6091-2 Exceptional cases.
- 25.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
- 25.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
- 25.6151-1 Time and place for paying tax shown on return.
- 25.6161-1 Extension of time for paying tax or deficiency.
- 25.6165-1 Bonds where time to pay tax or deficiency has been extended.
- 25.6302-1 Voluntary payments of gift taxes by electronic funds transfer.
- 25.6321-1 Lien for taxes.
- 25.6323-1 Validity and priority against certain persons.
- 25.6324-1 Special lien for gift tax.
- 25.6601-1 Interest on underpayment, nonpayment, or extensions of time for payment, of tax.
- 25.6694-1 Section 6694 penalties applicable to tax return preparer.
- 25.6694-2 Penalties for understatement due to an unreasonable position.
- 25.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
- 25.6694-4 Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer’s liability and certain other procedural matters.
- 25.6695-1 Other assessable penalties with respect to the preparation of tax returns for other persons.
- 25.6696-1 Claims for credit or refund by tax return preparers.
- 25.6905-1 Discharge of executor from personal liability for decedent’s income and gift taxes.
- 25.7101-1 Form of bonds.
- General Actuarial Valuations
- PART 26—GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986
- 26.2600-1 Table of contents.
- 26.2601-1 Effective dates.
- 26.2611-1 Generation-skipping transfer defined.
- 26.2612-1 Definitions.
- 26.2613-1 Skip person.
- 26.2632-1 Allocation of GST exemption.
- 26.2641-1 Applicable rate of tax.
- 26.2642-1 Inclusion ratio.
- 26.2642-2 Valuation.
- 26.2642-3 Special rule for charitable lead annuity trusts.
- 26.2642-4 Redetermination of applicable fraction.
- 26.2642-5 Finality of inclusion ratio.
- 26.2642-6 Qualified severance.
- 26.2651-1 Generation assignment.
- 26.2651-2 Individual assigned to more than 1 generation.
- 26.2651-3 Effective dates.
- 26.2652-1 Transferor defined; other definitions.
- 26.2652-2 Special election for qualified terminable interest property.
- 26.2653-1 Taxation of multiple skips.
- 26.2654-1 Certain trusts treated as separate trusts.
- 26.2662-1 Generation-skipping transfer tax return requirements.
- 26.2663-1 Recapture tax under section 2032A.
- 26.2663-2 Application of chapter 13 to transfers by nonresidents not citizens of the United States.
- 26.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.
- 26.6060-1 Reporting requirements for tax return preparers.
- 26.6081-1 Automatic extension of time for filing generation-skipping transfer tax returns.
- 26.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
- 26.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
- 26.6694-1 Section 6694 penalties applicable to tax return preparer.
- 26.6694-2 Penalties for understatement due to an unreasonable position.
- 26.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
- 26.6694-4 Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer’s liability and certain other procedural matters.
- 26.6695-1 Other assessable penalties with respect to the preparation of tax returns for other persons.
- 26.6696-1 Claims for credit or refund by tax return preparers.
- 26.7701-1 Tax return preparer.
- §27-29 [Reserved]
SUBCHAPTER C - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE §§30 - 39
- 30 [Reserved]
- PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
- Subpart A—INTRODUCTION
- Subpart B—FEDERAL INSURANCE CONTRIBUTIONS ACT (CHAPTER 21, INTERNAL REVENUE CODE OF 1954)
- Tax on Employees
- 31.3101-1 Measure of employee tax.
- 31.3101-2 Rates and computation of employee tax.
- 31.3101-3 When employee tax attaches.
- 31.3102-1 Collection of, and liability for, employee tax; in general.
- 31.3102-2 Manner and time of payment of employee tax.
- 31.3102-3 Collection of, and liability for, employee tax on tips.
- 31.3102-4 Special rules regarding Additional Medicare Tax.
- Tax on Employers
- 31.3111-1 Measure of employer tax.
- 31.3111-2 Rates and computation of employer tax.
- 31.3111-3 When employer tax attaches.
- 31.3111-4 Liability for employer tax.
- 31.3111-5 Manner and time of payment of employer tax.
- 31.3112-1 Instrumentalities of the United States specifically exempted from the employer tax.
- General Provisions
- 31.3121(a)-1 Wages.
- 31.3121(a)-1T Question and answer relating to the definition of wages in section 3121(a) (Temporary).
- 31.3121(a)-2 Wages; when paid and received.
- 31.3121(a)-3 Reimbursement and other expense allowance amounts.
- 31.3121(a)(1)-1 Annual wage limitation.
- 31.3121(a)(2)-1 Payments on account of sickness or accident disability, medical or hospitalization expenses, or death.
- 31.3121(a)(3)-1 Retirement payments.
- 31.3121(a)(4)-1 Payments on account of sickness or accident disability, or medical or hospitalization expenses.
- 31.3121(a)(5)-1 Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans.
- 31.3121(a)(5)-2 Payments under or to an annuity contract described in section 403(b).
- 31.3121(a)(6)-1 Payment by an employer of employee tax under section 3101 or employee contributions under a State law.
- 31.3121(a)(7)-1 Payments for services not in the course of employer’s trade or business or for domestic service.
- 31.3121(a)(8)-1 Payments for agricultural labor.
- 31.3121(a)(9)-1 Payments to employees for nonwork periods.
- 31.3121(a)(10)-1 Payments to certain home workers.
- 31.3121(a)(11)-1 Moving expenses.
- 31.3121(a)(12)-1 Tips.
- 31.3121(a)(13)-1 Payments under certain employers’ plans after retirement, disability, or death.
- 31.3121(a)(14)-1 Payments by employer to survivor or estate of former employee.
- 31.3121(a)(15)-1 Payments by employer to disabled former employee.
- 31.3121(a)(18)-1 Payments or benefits under a qualified educational assistance program.
- 31.3121(b)-1 Employment; services to which the regulations in this subpart apply.
- 31.3121(b)-2 Employment; services performed before 1955.
- 31.3121(b)-3 Employment; services performed after 1954.
- 31.3121(b)-4 Employment; excepted services in general.
- 31.3121(b)(1)-1 Certain services performed by foreign agricultural workers, or performed before 1959 in connection with oleoresinous products.
- 31.3121(b)(2)-1 Domestic service performed by students for certain college organizations.
- 31.3121(b)(3)-1 Family employment.
- 31.3121(b)(4)-1 Services performed on or in connection with a non-American vessel or aircraft.
- 31.3121(b)(5)-1 Services in employ of an instrumentality of the United States specifically exempted from the employer tax.
- 31.3121(b)(6)-1 Services in employ of United States or instrumentality thereof.
- 31.3121(b)(7)-1 Services in employ of States or their political subdivisions or instrumentalities.
- 31.3121(b)(7)-2 Service by employees who are not members of a public retirement system.
- 31.3121(b)(8)-1 Services performed by a minister of a church or a member of a religious order.
- 31.3121(b)(8)-2 Services in employ of religious, charitable, educational, or certain other organizations exempt from income tax.
- 31.3121(b)(9)-1 Railroad industry; services performed by an employee or an employee representative as defined in section 3231.
- 31.3121(b)(10)-1 Services for remuneration of less than $50 for calendar quarter in the employ of certain organizations exempt from income tax.
- 31.3121(b)(10)-2 Services performed by certain students in the employ of a school, college, or university, or of a nonprofit organization auxiliary to a school, college, or university.
- 31.3121(b)(11)-1 Services in the employ of a foreign government.
- 31.3121(b)(12)-1 Services in employ of wholly owned instrumentality of foreign government.
- 31.3121(b)(13)-1 Services of student nurse or hospital intern.
- 31.3121(b)(14)-1 Services in delivery or distribution of newspapers, shopping news, or magazines.
- 31.3121(b)(15)-1 Services in employ of international organization.
- 31.3121(b)(16)-1 Services performed under share-farming arrangement.
- 31.3121(b)(17)-1 Services in employ of Communist organization.
- 31.3121(b)(18)-1 Services performed by a resident of the Republic of the Philippines while temporarily in Guam.
- 31.3121(b)(19)-1 Services of certain nonresident aliens.
- 31.3121(b)(20)-1 Service performed on a boat engaged in catching fish.
- 31.3121(c)-1 Included and excluded services.
- 31.3121(d)-1 Who are employees.
- 31.3121(d)-2 Who are employers.
- 31.3121(e)-1 State, United States, and citizen.
- 31.3121(f)-1 American vessel and aircraft.
- 31.3121(g)-1 Agricultural labor.
- 31.3121(h)-1 American employer.
- 31.3121(i)-1 Computation to nearest dollar of cash remuneration for domestic service.
- 31.3121(i)-2 Computation of remuneration for service performed by an individual as a member of a uniformed service.
- 31.3121(i)-3 Computation of remuneration for service performed by an individual as a volunteer or volunteer leader within the meaning of the Peace Corps Act.
- 31.3121(i)-4 Computation of remuneration for service performed by certain members of religious orders.
- 31.3121(j)-1 Covered transportation service.
- 31.3121(k)-1 Waiver of exemption from taxes.
- 31.3121(k)-2 Waivers of exemption; original effective date changed retroactively.
- 31.3121(k)-3 Request for coverage of individual employed by exempt organization before August 1, 1956.
- 31.3121(k)-4 Constructive filing of waivers of exemption from social security taxes by certain tax-exempt organizations.
- 31.3121(l)-1 Agreements entered into by domestic corporations with respect to foreign subsidiaries.
- 31.3121(o)-1 Crew leader.
- 31.3121(q)-1 Tips included for employee taxes.
- 31.3121(r)-1 Election of coverage by religious orders.
- 31.3121(s)-1 Concurrent employment by related corporations with common paymaster.
- 31.3121(v)(2)-1 Treatment of amounts deferred under certain nonqualified deferred compensation plans.
- 31.3121(v)(2)-2 Effective dates and transition rules.
- 31.3123-1 Deductions by an employer from remuneration of an employee.
- 31.3127-1 Exemption for employers and their employees if both are members of religious faiths opposed to participation in Social Security Act programs.
- Tax on Employees
- Subpart C—RAILROAD RETIREMENT TAX ACT (CHAPTER 22, INTERNAL REVENUE CODE OF 1954)
- Tax on Employees
- Tax on Employee Representatives
- Tax on Employers
- General Provisions
- Subpart D—FEDERAL UNEMPLOYMENT TAX ACT (CHAPTER 23, INTERNAL REVENUE CODE OF 1954)
- 31.3301-1 Persons liable for tax.
- 31.3301-2 Measure of tax.
- 31.3301-3 Rate and computation of tax.
- 31.3301-4 When wages are paid.
- 31.3302(a)-1 Credit against tax for contributions paid.
- 31.3302(a)-2 Refund of State contributions.
- 31.3302(a)-3 Proof of credit under section 3302(a).
- 31.3302(b)-1 Additional credit against tax.
- 31.3302(b)-2 Proof of additional credit under section 3302(b).
- 31.3302(c)-1 Limit on total credits.
- 31.3302(d)-1 Definitions and special rules relating to limit on total credits.
- 31.3302(e)-1 Successor employer.
- 31.3306(a)-1 Who are employers.
- 31.3306(b)-1 Wages.
- 31.3306(b)-1T Question and answer relating to the definition of wages in section 3306(b) (Temporary).
- 31.3306(b)-2 Reimbursement and other expense allowance amounts.
- 31.3306(b)(1)-1 $3,000 limitation.
- 31.3306(b)(2)-1 Payments under employers’ plans on account of retirement, sickness or accident disability, medical or hospitalization expenses, or death.
- 31.3306(b)(3)-1 Retirement payments.
- 31.3306(b)(4)-1 Payments on account of sickness or accident disability, or medical or hospitalization expenses.
- 31.3306(b)(5)-1 Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans.
- 31.3306(b)(6)-1 Payment by an employer of employee tax under section 3101 or employee contributions under a State law.
- 31.3306(b)(7)-1 Payments other than in cash for service not in the course of employer’s trade or business.
- 31.3306(b)(8)-1 Payments to employees for non-work periods.
- 31.3306(b)(9)-1 Moving expenses.
- 31.3306(b)(10)-1 Payments under certain employers’ plans after retirement, disability, or death.
- 31.3306(b)(13)-1 Payments or benefits under a qualified educational assistance program.
- 31.3306(c)-1 Employment; services performed before 1955.
- 31.3306(c)-2 Employment; services performed after 1954.
- 31.3306(c)-3 Employment; excepted services in general.
- 31.3306(c)(1)-1 Agricultural labor.
- 31.3306(c)(2)-1 Domestic service.
- 31.3306(c)(3)-1 Services not in the course of employer’s trade or business.
- 31.3306(c)(4)-1 Services on or in connection with a non-American vessel or aircraft.
- 31.3306(c)(5)-1 Family employment.
- 31.3306(c)(6)-1 Services in employ of United States or instrumentality thereof.
- 31.3306(c)(7)-1 Services in employ of States or their political subdivisions or instrumentalities.
- 31.3306(c)(8)-1 Services in employ of religious, charitable, educational, or certain other organizations exempt from income tax.
- 31.3306(c)(9)-1 Railroad industry; services performed by an employee or an employee representative under the Railroad Unemployment Insurance Act.
- 31.3306(c)(10)-1 Services in the employ of certain organizations exempt from income tax.
- 31.3306(c)(10)-2 Services of student in employ of school, college, or university.
- 31.3306(c)(10)-3 Services before 1962 in employ of certain employees’ beneficiary associations.
- 31.3306(c)(11)-1 Services in employ of foreign government.
- 31.3306(c)(12)-1 Services in employ of wholly owned instrumentality of foreign government.
- 31.3306(c)(13)-1 Services of student nurse or hospital intern.
- 31.3306(c)(14)-1 Services of insurance agent or solicitor.
- 31.3306(c)(15)-1 Services in delivery or distribution of newspapers, shopping news, or magazines.
- 31.3306(c)(16)-1 Services in employ of international organization.
- 31.3306(c)(17)-1 Fishing services.
- 31.3306(c)(18)-1 Services of certain nonresident aliens.
- 31.3306(d)-1 Included and excluded service.
- 31.3306(i)-1 Who are employees.
- 31.3306(j)-1 State, United States, and citizen.
- 31.3306(k)-1 Agricultural labor.
- 31.3306(m)-1 American vessel and aircraft.
- 31.3306(n)-1 Services on American vessel whose business is conducted by general agent of Secretary of Commerce.
- 31.3306(p)-1 Employees of related corporations.
- 31.3306(r)(2)-1 Treatment of amounts deferred under certain nonqualified deferred compensation plans.
- 31.3307-1 Deductions by an employer from remuneration of an employee.
- 31.3308-1 Instrumentalities of the United States specifically exempted from tax imposed by section 3301.
- Subpart E—COLLECTION OF INCOME TAX AT SOURCE
- 31.3401(a)-1 Wages.
- 31.3401(a)-1T Question and answer relating to the definition of wages in section 3401(a) (Temporary).
- 31.3401(a)-2 Exclusions from wages.
- 31.3401(a)-3 Amounts deemed wages under voluntary withholding agreements.
- 31.3401(a)-4 Reimbursements and other expense allowance amounts.
- 31.3401(a)(1)-1 Remuneration of members of the Armed Forces of the United States for active service in combat zone or while hospitalized as a result of such service.
- 31.3401(a)(2)-1 Agricultural labor.
- 31.3401(a)(3)-1 Remuneration for domestic service.
- 31.3401(a)(4)-1 Cash remuneration for service not in the course of employer’s trade or business.
- 31.3401(a)(5)-1 Remuneration for services for foreign government or international organization.
- 31.3401(a)(6)-1 Remuneration for services of nonresident alien individuals.
- 31.3401(a)(6)-1A Remuneration for services of certain nonresident alien individuals paid before January 1, 1967.
- 31.3401(a)(7)-1 Remuneration paid before January 1, 1967, for services performed by nonresident alien individuals who are residents of a contiguous country and who enter and leave the United States at frequent intervals.
- 31.3401(a)(8)(A)-1 Remuneration for services performed outside the United States by citizens of the United States.
- 31.3401(a)(8)(B)-1 Remuneration for services performed in possession of the United States (other than Puerto Rico) by citizen of the United States.
- 31.3401(a)(8)(C)-1 Remuneration for services performed in Puerto Rico by citizen of the United States.
- 31.3401(a)(9)-1 Remuneration for services performed by a minister of a church or a member of a religious order.
- 31.3401(a)(10)-1 Remuneration for services in delivery or distribution of newspapers, shopping news, or magazines.
- 31.3401(a)(11)-1 Remuneration other than in cash for service not in the course of employer’s trade or business.
- 31.3401(a)(12)-1 Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans, or to individual retirement plans.
- 31.3401(a)(13)-1 Remuneration for services performed by Peace Corps volunteers.
- 31.3401(a)(14)-1 Group-term life insurance.
- 31.3401(a)(15)-1 Moving expenses.
- 31.3401(a)(16)-1 Tips.
- 31.3401(a)(17)-1 Remuneration for services performed on a boat engaged in catching fish.
- 31.3401(a)(18)-1 Payments or benefits under a qualified educational assistance program.
- 31.3401(a)(19)-1 Reimbursements under a self-insured medical reimbursement plan.
- 31.3401(b)-1 Payroll period.
- 31.3401(c)-1 Employee.
- 31.3401(d)-1 Employer.
- 31.3401(e)-1 Number of withholding exemptions claimed.
- 31.3401(f)-1 Tips.
- 31.3402(a)-1 Requirement of withholding.
- 31.3402(b)-1 Percentage method of withholding.
- 31.3402(c)-1 Wage bracket withholding.
- 31.3402(d)-1 Failure to withhold.
- 31.3402(e)-1 Included and excluded wages.
- 31.3402(f)(1)-1 Withholding exemptions.
- 31.3402(f)(2)-1 Withholding exemption certificates.
- 31.3402(f)(3)-1 When withholding exemption certificate takes effect.
- 31.3402(f)(4)-1 Period during which withholding exemption certificate remains in effect.
- 31.3402(f)(4)-2 Effective period of withholding exemption certificate.
- 31.3402(f)(5)-1 Form and contents of withholding exemption certificates.
- 31.3402(f)(6)-1 Withholding exemptions for nonresident alien individuals.
- 31.3402(g)-1 Supplemental wage payments.
- 31.3402(g)-2 Wages paid for payroll period of more than one year.
- 31.3402(g)-3 Wages paid through an agent, fiduciary, or other person on behalf of two or more employers.
- 31.3402(h)(1)-1 Withholding on basis of average wages.
- 31.3402(h)(2)-1 Withholding on basis of annualized wages.
- 31.3402(h)(3)-1 Withholding on basis of cumulative wages.
- 31.3402(h)(4)-1 Other methods.
- 31.3402(i)-1 Additional withholding.
- 31.3402(i)-2 Increases or decreases in withholding.
- 31.3402(j)-1 Remuneration other than in cash for service performed by retail commission salesman.
- 31.3402(k)-1 Special rule for tips.
- 31.3402(l)-1 Determination and disclosure of marital status.
- 31.3402(m)-1 Withholding allowances.
- 31.3402(n)-1 Employees incurring no income tax liability.
- 31.3402(o)-1 Extension of withholding to supplemental unemployment compensation benefits.
- 31.3402(o)-2 Extension of withholding to annuity payments if requested by payee.
- 31.3402(o)-3 Extension of withholding to sick pay.
- 31.3402(p)-1 Voluntary withholding agreements.
- 31.3402(p)-1T Voluntary Withholding Agreements (temporary).
- 31.3402(q)-1 Extension of withholding to certain gambling winnings.
- 31.3402(r)-1 Withholding on distributions of Indian gaming profits to tribal members.
- 31.3403-1 Liability for tax.
- 31.3404-1 Return and payment by governmental employer.
- 31.3405(c)-1 Withholding on eligible rollover distributions; questions and answers.
- 31.3406-0 Outline of the backup withholding regulations.
- 31.3406(a)-1 Backup withholding requirement on reportable payments.
- 31.3406(a)-2 Definition of payors obligated to backup withhold.
- 31.3406(a)-3 Scope and extent of accounts subject to backup withholding.
- 31.3406(a)-4 Time when payments are considered to be paid and subject to backup withholding.
- 31.3406(b)(2)-1 Reportable interest payment.
- 31.3406(b)(2)-2 Original issue discount.
- 31.3406(b)(2)-3 Window transactions.
- 31.3406(b)(2)-4 Reportable dividend payment.
- 31.3406(b)(2)-5 Reportable patronage dividend payment.
- 31.3406(b)(3)-1 Reportable payments of rents, commissions, nonemployee compensation, etc.
- 31.3406(b)(3)-2 Reportable barter exchanges and gross proceeds of sales of securities or commodities by brokers.
- 31.3406(b)(3)-3 Reportable payments by certain fishing boat operators.
- 31.3406(b)(3)-4 Reportable payments of royalties.
- 31.3406(b)(3)-5 Reportable payments of payment card and third party network transactions.
- 31.3406(b)(4)-1 Exemption for certain minimal payments.
- 31.3406(c)-1 Notified payee underreporting of reportable interest or dividend payments.
- 31.3406(d)-1 Manner required for furnishing a taxpayer identification number.
- 31.3406(d)-2 Payee certification failure.
- 31.3406(d)-3 Special 30-day rules for certain reportable payments.
- 31.3406(d)-4 Special rules for readily tradable instruments acquired through a broker.
- 31.3406(d)-5 Backup withholding when the Service or a broker notifies the payor to withhold because the payee’s taxpayer identification number is incorrect.
- 31.3406(e)-1 Period during which backup withholding is required.
- 31.3406(f)-1 Confidentiality of information.
- 31.3406(g)-1 Exception for payments to certain payees and certain other payments.
- 31.3406(g)-1T Exception for payments to certain payees and certain other payments (temporary).
- 31.3406(g)-2 Exception for reportable payment for which withholding is otherwise required.
- 31.3406(g)-3 Exemption while payee is waiting for a taxpayer identification number.
- 31.3406(h)-1 Definitions.
- 31.3406(h)-2 Special rules.
- 31.3406(h)-2T Special rules (temporary).
- 31.3406(h)-3 Certificates.
- 31.3406(i)-1 Effective date.
- 31.3406(j)-1 Taxpayer Identification Number (TIN) matching program.
- Subpart F—GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES (CHAPTER 25, INTERNAL REVENUE CODE OF 1954)
- 31.3501(a)-1T Question and answer relating to the time employers must collect and pay the taxes on noncash fringe benefits (Temporary).
- 31.3502-1 Nondeductibility of taxes in computing taxable income.
- 31.3503-1 Tax under chapter 21 or 22 paid under wrong chapter.
- 31.3504-1 Designation of agent by application.
- 31.3504-2 Designation of payor to perform acts of an employer.
- 31.3505-1 Liability of third parties paying or providing for wages.
- 31.3506-1 Companion sitting placement services.
- 31.3507-1 Advance payments of earned income credit.
- 31.3507-2 Earned income credit advance payment certificates.
- Subpart G—ADMINISTRATIVE PROVISIONS OF SPECIAL APPLICATION TO EMPLOYMENT TAXES (SELECTED PROVISIONS OF SUBTITLE F, INTERNAL REVENUE CODE OF 1954)
- 31.6001-1 Records in general.
- 31.6001-2 Additional records under Federal Insurance Contributions Act.
- 31.6001-3 Additional records under Railroad Retirement Tax Act.
- 31.6001-4 Additional records under Federal Unemployment Tax Act.
- 31.6001-5 Additional records in connection with collection of income tax at source on wages.
- 31.6001-6 Notice by district director requiring returns, statements, or the keeping of records.
- 31.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.
- 31.6011(a)-1 Returns under Federal Insurance Contributions Act.
- 31.6011(a)-2 Returns under Railroad Retirement Tax Act.
- 31.6011(a)-3 Returns under Federal Unemployment Tax Act.
- 31.6011(a)-3A Returns of the railroad unemployment repayment tax.
- 31.6011(a)-4 Returns of income tax withheld.
- 31.6011(a)-5 Monthly returns.
- 31.6011(a)-6 Final returns.
- 31.6011(a)-7 Execution of returns.
- 31.6011(a)-8 Composite return in lieu of specified form.
- 31.6011(a)-9 Instructions to forms control as to which form is to be used.
- 31.6011 (a)-10 Instructions to forms may waive filing requirement in case of no liability tax returns.
- 31.6011(b)-1 Employers’ identification numbers.
- 31.6011(b)-2 Employees’ account numbers.
- 31.6051-1 Statements for employees.
- 31.6051-2 Information returns on Form W-3 and Internal Revenue Service copies of Forms W-2.
- 31.6051-3 Statements required in case of sick pay paid by third parties.
- 31.6051-4 Statement required in case of backup withholding.
- 31.6053-1 Report of tips by employee to employer.
- 31.6053-2 Employer statement of uncollected employee tax.
- 31.6053-3 Reporting by certain large food or beverage establishments with respect to tips.
- 31.6053-4 Substantiation requirements for tipped employees.
- 31.6060-1 Reporting requirements for tax return preparers.
- 31.6061-1 Signing of returns.
- 31.6065(a)-1 Verification of returns or other documents.
- 31.6071(a)-1 Time for filing returns and other documents.
- 31.6071(a)-1A Time for filing returns with respect to the railroad unemployment repayment tax.
- 31.6081(a)-1 Extensions of time for filing returns and other documents.
- 31.6091-1 Place for filing returns.
- 31.6101-1 Period covered by returns.
- 31.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
- 31.6109-1 Supplying of identifying numbers.
- 31.6109-2 Tax return preparers furnishing identifying numbers for returns or claims for refund.
- 31.6151-1 Time for paying tax.
- 31.6157-1 Cross reference.
- 31.6161(a)(1)-1 Extensions of time for paying tax.
- 31.6205-1 Adjustments of underpayments.
- 31.6205-2 Adjustments of underpayments of hospital insurance taxes that accrue after March 31, 1986, and before January 1, 1987, with respect to wages of State and local government employees.
- 31.6302-0 Table of contents.
- 31.6302-1 Deposit rules for taxes under the Federal Insurance Contributions Act (FICA) and withheld income taxes.
- 31.6302-2 Deposit rules for taxes under the Railroad Retirement Tax Act (RRTA).
- 31.6302-3 Federal tax deposit rules for amounts withheld under the backup withholding requirements of section 3406 for payments made after December 31, 1992.
- 31.6302-4 Deposit rules for withheld income taxes attributable to nonpayroll payments.
- 31.6302(b)-1 Method of collection.
- 31.6302(c)-1 Use of Government depositories in connection with taxes under Federal Insurance Contributions Act and income tax withheld for amounts attributable to payments made before January 1, 1993.
- 31.6302(c)-2 Use of Government depositories in connection with employee and employer taxes under Railroad Retirement Tax Act for amounts attributable to payments made before January 1, 1993.
- 31.6302(c)-3 Deposit rules for taxes under the Federal Unemployment Tax Act.
- 31.6302(c)-4 Cross references.
- 31.6361-1 Collection and administration of qualified State individual income taxes.
- 31.6402(a)-1 Credits or refunds.
- 31.6402(a)-2 Credit or refund of tax under Federal Insurance Contributions Act or Railroad Retirement Tax Act.
- 31.6402(a)-3 Refund of Federal unemployment tax.
- 31.6404(a)-1 Abatements.
- 31.6413(a)-1 Repayment or reimbursement by employer of tax erroneously collected from employee.
- 31.6413(a)-2 Adjustments of overpayments.
- 31.6413(a)-3 Repayment by payor of tax erroneously collected from payee.
- 31.6413(b)-1 Overpayments of certain employment taxes.
- 31.6413(c)-1 Special refunds.
- 31.6414-1 Credit or refund of income tax withheld from wages.
- 31.6652(c)-1 Failure of employee to report tips for purposes of the Federal Insurance Contributions Act.
- 31.6674-1 Penalties for fraudulent statement or failure to furnish statement.
- 31.6682-1 False information with respect to withholding.
- 31.6694-1 Section 6694 penalties applicable to tax return preparer.
- 31.6694-2 Penalties for understatement due to an unreasonable position.
- 31.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
- 31.6694-4 Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer’s liability and certain other procedural matters.
- 31.6695-1 Other assessable penalties with respect to the preparation of tax returns for other persons.
- 31.6696-1 Claims for credit or refund by tax return preparers.
- 31.7701-1 Tax return preparer.
- 31.7805-1 Promulgation of regulations.
- PART 32—TEMPORARY EMPLOYMENT TAX REGULATIONS UNDER THE ACT OF DECEMBER 29, 1981 (PUB. L. 97-123)
- 34 [Reserved]
- PART 35—EMPLOYMENT TAX AND COLLECTION OF INCOME TAX AT SOURCE REGULATIONS UNDER THE TAX EQUITY AND FISCAL RESPONSIBILITY ACT OF 1982
- PART 35a—TEMPORARY EMPLOYMENT TAX REGULATIONS UNDER THE INTEREST AND DIVIDEND TAX COMPLIANCE ACT OF 1983
- PART 36—CONTRACT COVERAGE OF EMPLOYEES OF FOREIGN SUBSIDIARIES
- 36.3121(l)-0 Introduction.
- 36.3121(l)(1)-1 Agreements entered into by domestic corporations with respect to foreign subsidiaries.
- 36.3121(l)(1)-2 Amendment of agreement.
- 36.3121(l)(1)-3 Effect of agreement.
- 36.3121(l)(2)-1 Effective period of agreement.
- 36.3121(l)(3)-1 Termination of agreement by domestic corporation or by reason of change in stock ownership.
- 36.3121(l)(4)-1 Termination of agreement by Commissioner.
- 36.3121(l)(5)-1 Effect of termination.
- 36.3121(l)(7)-1 Overpayments and underpayments.
- 36.3121(l)(8)-1 Definition of foreign subsidiary.
- 36.3121(l)(9)-1 Domestic corporation as separate entity.
- 36.3121(l)(10)-1 Requirements in respect of liability under agreement.
- 36.3121(l)(10)-2 Identification.
- 36.3121(l)(10)-3 Returns.
- 36.3121(l)(10)-4 Payment of amounts equivalent to tax.
- §37-39 [Reserved]
SUBCHAPTER D - MISCELLANEOUS EXCISE TAXES §§40 - 169
- PART 40—EXCISE TAX PROCEDURAL REGULATIONS
- 40.0-1 Introduction.
- 40.6011(a)-1 Returns.
- 40.6011(a)-2 Final returns.
- 40.6060-1 Reporting requirements for tax return preparers.
- 40.6071(a)-1 Time for filing returns.
- 40.6071(a)-3 Time for an eligible air carrier to file a return for the third calendar quarter of 2001.
- 40.6091-1 Place for filing returns.
- 40.6101-1 Period covered by returns.
- 40.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
- 40.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
- 40.6151(a)-1 Time and place for paying tax shown on return.
- 40.6302(a)-1 Voluntary payments of excise taxes by electronic funds transfer.
- 40.6302(c)-1 Deposits.
- 40.6302(c)-2 Special rules for September.
- 40.6302(c)-3 Deposits under chapter 33.
- 40.6694-1 Section 6694 penalties applicable to tax return preparer.
- 40.6694-2 Penalties for understatement due to an unreasonable position.
- 40.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
- 40.6694-4 Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer’s liability and certain other procedural matters.
- 40.6695-1 Other assessable penalties with respect to the preparation of tax returns for other persons.
- 40.6696-1 Claims for credit or refund by tax return preparers.
- 40.7701-1 Tax return preparer.
- PART 41—EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES
- Subpart A—INTRODUCTION
- Subpart B—TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES
- 41.4481-1 Imposition of tax.
- 41.4481-2 Persons liable for tax.
- 41.4481-3 Registration.
- 41.4482(a)-1 Definition of highway motor vehicle.
- 41.4482(b)-1 Definition of taxable gross weight.
- 41.4482(c)-1 Definition of State, taxable period, use, and customarily used.
- 41.4483-1 State exemption.
- 41.4483-2 Exemption for certain transit-type buses.
- 41.4483-3 Exemption for trucks used for 5,000 or fewer miles and agricultural vehicles used for 7,500 or fewer miles on public highways.
- 41.4483-4 Application of exemptions.
- 41.4483-6 Reduction in tax for trucks used in logging.
- 41.4483-7 Reduction in tax for vehicles registered in a contiguous foreign country.
- Subpart C—ADMINISTRATIVE PROVISIONS OF SPECIAL APPLICATION TO TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES
- 41.6001-1 Records.
- 41.6001-2 Proof of payment for State registration purposes.
- 41.6001-2T Proof of payment for State registration purposes (temporary).
- 41.6001-3 Proof of payment for entry into the United States.
- 41.6011(a)-1 Returns.
- 41.6060-1 Reporting requirements for tax return preparers.
- 41.6071(a)-1 Time for filing returns.
- 41.6071(a)-1T Time for filing returns (temporary).
- 41.6091-1 Place for filing returns.
- 41.6101-1 Period covered by returns.
- 41.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
- 41.6109-1 Identifying numbers.
- 41.6109-2 Tax return preparers furnishing identifying numbers for returns or claims for refund filed after December 31, 2008.
- 41.6151(a)-1 Time and place for paying tax.
- 41.6151(a)-1T Time and place for paying tax (temporary).
- 41.6156-1 Installment payments of tax on use of highway motor vehicle.
- 41.6694-1 Section 6694 penalties applicable to tax return preparer.
- 41.6694-2 Penalties for understatement due to an unreasonable position.
- 41.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
- 41.6694-4 Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer’s liability and certain other procedural matters.
- 41.6695-1 Other assessable penalties with respect to the preparation of tax returns for other persons.
- 41.6696-1 Claims for credit or refund by tax return preparers.
- 41.7701-1 Tax return preparer.
- PART 43—EXCISE TAX ON TRANSPORTATION BY WATER
- PART 44—TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955
- Subpart A—INTRODUCTION
- Subpart B—TAX ON WAGERS
- Subpart C—OCCUPATIONAL TAX
- Subpart D—MISCELLANEOUS AND GENERAL PROVISIONS APPLICABLE TO TAXES ON WAGERING
- Miscellaneous Provisions
- General Provisions Relating to Occupational Taxes
- Subpart E—ADMINISTRATIVE PROVISIONS OF SPECIAL APPLICATION TO THE TAXES ON WAGERING
- 44.6001-1 Record requirements.
- 44.6011(a)-1 Returns.
- 44.6060-1 Reporting requirements for tax return preparers.
- 44.6071-1 Time for filing return.
- 44.6091-1 Place for filing returns.
- 44.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
- 44.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
- 44.6151-1 Time and place for paying taxes.
- 44.6419-1 Credit or refund generally.
- 44.6419-2 Credit or refund on wagers laid off by taxpayer.
- 44.6694-1 Section 6694 penalties applicable to tax return preparer.
- 44.6694-2 Penalties for understatement due to an unreasonable position.
- 44.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
- 44.6694-4 Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer’s liability and certain other procedural matters.
- 44.6695-1 Other assessable penalties with respect to the preparation of tax returns for other persons.
- 44.6696-1 Claims for credit or refund by tax return preparers.
- 44.7262-1 Failure to pay special tax.
- 44.7701-1 Tax return preparer.
- PART 46—EXCISE TAX ON CERTAIN INSURANCE POLICIES, SELF-INSURED HEALTH PLANS, AND OBLIGATIONS NOT IN REGISTERED FORM
- Subpart A—INTRODUCTION
- Subpart B—TAX ON POLICIES ISSUED BY FOREIGN INSURERS
- Subpart C—FEES ON INSURED AND SELF-INSURED HEALTH PLANS
- Subpart D—EXCISE TAX ON OBLIGATIONS NOT IN REGISTERED FORM
- PART 48—MANUFACTURERS AND RETAILERS EXCISE TAXES
- Subpart A—INTRODUCTION
- Subparts B-E [Reserved]
- Subpart F—SPECIAL FUELS
- 48.4041-0 Applicability of regulations relating to diesel fuel after December 31, 1993.
- 48.4041-3 Application of tax on sales of special motor fuel for use in motor vehicles and motorboats.
- 48.4041-4 Application of tax on sales of liquid for use as fuel in aircraft in noncommercial aviation.
- 48.4041-5 Sales of diesel and special motor fuels and fuel for use in aircraft; rules of general application.
- 48.4041-6 Application of tax on use of taxable liquid fuel.
- 48.4041-7 Dual use of taxable liquid fuel.
- 48.4041-8 Definitions.
- 48.4041-9 Exemption for farm use.
- 48.4041-10 Exemption for use as supplies for vessels or aircraft.
- 48.4041-11 Tax-free sales of fuel for use in noncommercial aviation only if sellers and certain purchasers are registered.
- 48.4041-12 Sales by United States, etc.
- 48.4041-13 Other credits or refunds.
- 48.4041-14 Exemption for sale to or use by certain aircraft museums.
- 48.4041-15 Sales to States or political subdivisions thereof.
- 48.4041-16 Sales for export.
- 48.4041-17 Tax-free retail sales to certain nonprofit educational organizations.
- 48.4041-18 Fuels containing alcohol.
- 48.4041-19 Exemption for qualified methanol and ethanol fuel.
- 48.4041-20 Partially exempt methanol and ethanol fuel.
- 48.4041-21 Compressed natural gas (CNG).
- Subpart G—FUEL USED ON INLAND WATERWAYS
- Subpart H—MOTOR VEHICLES, TIRES, TUBES, TREAD RUBBER, AND TAXABLE FUEL
- Automotive and Related Items
- Motor vehicles
- 48.4052-1 Heavy trucks and trailers; certification requirement.
- 48.4061(a) [Reserved]
- 48.4061(a)-1 Imposition of tax; exclusion for light-duty trucks, etc.
- 48.4061(a)-2 Bonding of importers.
- 48.4061(a)-3 Definitions.
- 48.4061(a)-4 Parts or accessories sold on or in connection with chasis, bodies, etc.
- 48.4061(a)-5 Sale of automobile truck bodies and chassis.
- 48.4061(b) [Reserved]
- 48.4061(b)-1 Imposition of tax.
- 48.4061(b)-2 Definition of parts or accessories.
- 48.4061(b)-3 Rebuilt, reconditioned, or repaired parts or accessories.
- 48.4061-1 Temporary regulations with respect to floor stock refunds or credits on cement mixers.
- 48.4062(a) [Reserved]
- 48.4062(a)-1 Specific parts or accessories.
- 48.4062(b) [Reserved]
- 48.4062(b)-1 Rebuilt parts or accessories sold on an exchange basis.
- 48.4063-1 Tax-free sales of bodies to chassis manufacturers.
- 48.4063-2 Tax-free sales of parts or accessories sold for resale on or in connection with the first retail sale of a light-duty truck.
- 48.4063-3 Other tax-free sales.
- 48.4064-1 Gas guzzler tax.
- Tires, Tubes, and Tread Rubber
- 48.4071-1 Imposition and rates of tax.
- 48.4071-2 Determination of weight.
- 48.4071-3 Imposition of tax on tires and tubes delivered to manufacturer’s retail outlet.
- 48.4071-4 Original equipment tires on imported articles.
- 48.4072-1 Definitions.
- 48.4073 [Reserved]
- 48.4073-1 Exemption of tires of certain sizes.
- 48.4073-2 Exemption of tires with internal wire fastening.
- 48.4073-3 Exemption of tread rubber used for recapping nonhighway tires.
- 48.4073-4 Other tax-free sales.
- Taxable Fuel
- 48.4081-1 Taxable fuel; definitions.
- 48.4081-2 Taxable fuel; tax on removal at a terminal rack.
- 48.4081-3 Taxable fuel; taxable events other than removal at the terminal rack.
- 48.4081-4 Gasoline; special rules for gasoline blendstocks.
- 48.4081-5 Taxable fuel; notification certificate of taxable fuel registrant.
- 48.4081-6 Gasoline; gasohol.
- 48.4081-7 Taxable fuel; conditions for refunds of taxable fuel tax under section 4081(e).
- 48.4081-8 Taxable fuel; measurement.
- 48.4082-1 Diesel fuel and kerosene; exemption for dyed fuel.
- 48.4082-1T Diesel fuel and kerosene; exemption for dyed fuel (temporary).
- 48.4082-2 Diesel fuel and kerosene; notice required for dyed fuel.
- 48.4082-3 Diesel fuel and kerosene; visual inspection devices. [Reserved]
- 48.4082-4 Diesel fuel and kerosene; back-up tax.
- 48.4082-5 Diesel fuel and kerosene; Alaska.
- 48.4082-6 Kerosene; exemption for aviation-grade kerosene.
- 48.4082-7 Kerosene; exemption for feedstock purposes.
- 48.4083-1 Taxable fuel; administrative authority.
- 48.4091-3 Aviation fuel; conditions to allowance of refunds of aviation fuel tax under section 4091(d).
- 48.4101-1 Taxable fuel; registration.
- 48.4101-2 Information reporting.
- 48.4102-1 Inspection of records by State or local tax officers.
- Automotive and Related Items
- Subpart I—COAL
- Subpart J—[RESERVED]
- Subpart K—SPORTING GOODS
- 48.4161(a) [Reserved]
- 48.4161(a)-1 Imposition and rate of tax; fishing equipment.
- 48.4161(a)-2 Meaning of terms.
- 48.4161(a)-3 Parts and accessories.
- 48.4161(a)-4 Use considered sale.
- 48.4161(a)-5 Tax-free sales.
- 48.4161(b) [Reserved]
- 48.4161(b)-1 Imposition and rates of tax; bows and arrows.
- 48.4161(b)-2 Meaning of terms.
- 48.4161(b)-3 Use considered sale.
- 48.4161(b)-4 Tax-free sales.
- 48.4161(b)-5 Effective date.
- Subpart L—TAXABLE MEDICAL DEVICES
- Subpart M—SPECIAL PROVISIONS APPLICABLE TO MANUFACTURERS TAXES
- 48.4216(a)-1 Charges to be included in sale price.
- 48.4216(a)-2 Exclusions from sale price.
- 48.4216(a)-3 Other items relating to tax on sale price.
- 48.4216(b)-1 Constructive sale price; scope and application.
- 48.4216(b)-2 Constructive sale price; basic rules.
- 48.4216(b)-3 Constructive sale price; special rule for arm’s-length sales.
- 48.4216(b)-4 Constructive sale price; affiliated corporations.
- 48.4216(c)-1 Computation of tax on leases and installment sales.
- 48.4216(d)-1 Sales of installment accounts.
- 48.4216(e)-1 Exclusion of local advertising charges from sale price.
- 48.4216(e)-2 Limitation on aggregate of exclusions and price readjustments.
- 48.4216(e)-3 No exclusion or readjustment for other advertising charges or reimbursements.
- 48.4216(f)-1 Value of used components excluded from price of certain trucks.
- 48.4217-1 Lease considered as sale.
- 48.4217-2 Limitation on amount of tax applicable to certain leases.
- Use by Manufacturer or Importer Considered Sale
- Application of Tax in Case of Sales by Other Than Manufacturer or Importer
- Subpart N—EXEMPTIONS, REGISTRATION, ETC.
- 48.4221-1 Tax-free sales; general rule.
- 48.4221-2 Tax-free sale of articles to be used for, or resold for, further manufacture.
- 48.4221-3 Tax-free sale of articles for export, or for resale by the purchaser to a second purchaser for export.
- 48.4221-4 Tax-free sale of articles for use by the purchaser as supplies for vessels or aircraft.
- 48.4221-5 Tax-free sale of articles to State and local governments for their exclusive use.
- 48.4221-6 Tax-free sales of articles to nonprofit educational organizations.
- 48.4221-7 Tax-free sales of tires and tubes.
- 48.4221-8 Tax-free sales of tires, tubes, and tread rubber used on intercity, local, and school buses.
- 48.4222(a)-1 Registration.
- 48.4222(b)-1 Exceptions to the requirement for registration.
- 48.4222(c)-1 Revocation or suspension of registration.
- 48.4222(d)-1 Registration in the case of certain other exemptions.
- 48.4223-1 Special rules relating to further manufacture.
- 48.4225-1 Exemption of articles manufactured or produced by Indians.
- Subpart O—REFUNDS AND OTHER ADMINISTRATIVE PROVISIONS OF SPECIAL APPLICATION TO RETAILERS AND MANUFACTURERS TAXES
- 48.6412-1 Floor stocks credit or refund.
- 48.6412-2 Definitions for purposes of floor stocks credit or refund.
- 48.6412-3 Amount of tax paid on each article.
- 48.6416(a)-1 Claims for credit or refund of overpayments of taxes on special fuels and manufacturers taxes.
- 48.6416(a)-2 Credit or refund of tax on special fuels.
- 48.6416(a)-3 Credit or refund of manufacturers tax under chapter 32.
- 48.6416(b)(1)-1 Price readjustments causing overpayments of manufacturers tax.
- 48.6416(b)(1)-2 Determination of price readjustments.
- 48.6416(b)(1)-3 Readjustment for local advertising charges.
- 48.6416(b)(1)-4 Supporting evidence required in case of price readjustments.
- 48.6416(b)(2)-1 Certain exportations, uses, sales, or resales causing overpayments of tax.
- 48.6416(b)(2)-2 Exportations, uses, sales, and resales included.
- 48.6416(b)(2)-3 Supporting evidence required in case of manufacturers tax involving exportations, uses, sales, or resales.
- 48.6416(b)(2)-4 Supporting evidence required in case of special fuels tax involving exportations, uses, sales, or resales of special fuels.
- 48.6416(b)(3)-1 Tax-paid articles used for further manufacture and causing overpayments of tax.
- 48.6416(b)(3)-2 Further manufacture included.
- 48.6416(b)(3)-3 Supporting evidence required in case of tax-paid articles used for further manufacture.
- 48.6416(b)(5)-1 Return of installment accounts causing overpayments of tax.
- 48.6416(c)-1 Credit for tax paid on tires or, prior to January 1, 1984, inner tubes.
- 48.6416(e)-1 Refund to exporter or shipper.
- 48.6416(f)-1 Credit on returns.
- 48.6416(h)-1 Accounting procedures for like articles.
- 48.6420-1 Credits or payments to ultimate purchaser of gasoline used on a farm.
- 48.6420-2 Time for filing claim for credit or payment.
- 48.6420-3 Exempt sales; other payments or refunds available.
- 48.6420-4 Meaning of terms.
- 48.6420-5 Applicable laws.
- 48.6420-6 Records to be kept in substantiation of credits or payments.
- 48.6420(a)-2 Gasoline includible in claim.
- 48.6421-0 Off-highway business use.
- 48.6421-1 Credits or payments to ultimate purchaser of gasoline used for certain nonhighway purposes.
- 48.6421-2 Credits or payments to ultimate purchasers of gasoline used in intercity, local, or school buses.
- 48.6421-3 Time for filing claim for credit or payment.
- 48.6421-4 Meaning of terms.
- 48.6421-5 Exempt sales; other payments or refunds available.
- 48.6421-6 Applicable laws.
- 48.6421-7 Records to be kept in substantiation of credits or payments.
- 48.6427-0 Off-highway business use.
- 48.6427-1 Credit or payments to purchaser of special fuels resold or used for nontaxable, farming, or other purposes.
- 48.6427-2 Credits or payments to purchaser of diesel or special motor fuels used in intercity, local, or school buses.
- 48.6427-3 Time for filing claim for credit or payment.
- 48.6427-4 Applicable laws.
- 48.6427-5 Records to be kept in substantiation of credits or payments.
- 48.6427-6 Limitation on credit or refund of tax paid on fuel used in intercity, local or school buses after July 31, 1984.
- 48.6427-8 Diesel fuel and kerosene; claims by ultimate purchasers.
- 48.6427-9 Diesel fuel and kerosene; claims by registered ultimate vendors (farming and State use).
- 48.6427-10 Kerosene; claims by registered ultimate vendors (blocked pumps).
- 48.6427-11 Kerosene; claims by registered ultimate vendors (blending).
- 48.6715-1 Penalty for misuse of dyed fuel.
- PART 49—FACILITIES AND SERVICES EXCISE TAXES
- Subpart A—INTRODUCTION
- Subpart B—[RESERVED]
- Subpart C—COMMUNICATIONS
- 49.4251-1 Imposition of tax.
- 49.4251-2 Rate and application of tax.
- 49.4251-3 Applicability of sections 4251 to 4254, inclusive.
- 49.4251-4 Prepaid telephone cards.
- 49.4252-1 General telephone service.
- 49.4252-2 Toll telephone service.
- 49.4252-3 Telegraph service.
- 49.4252-4 Provisions common to telephone and telegraph services.
- 49.4252-5 Teletypewriter exchange service.
- 49.4252-6 Wire mileage service.
- 49.4252-7 Wire and equipment service.
- 49.4253-1 Exemption for certain coin-operated service.
- 49.4253-2 Exemption for news services.
- 49.4253-3 Exemption for certain organizations.
- 49.4253-4 Exemption for servicemen in combat zone.
- 49.4253-5 Exemption for items otherwise taxed.
- 49.4253-6 Exemption for common carriers and communications companies.
- 49.4253-7 Exemption for installation charges.
- 49.4253-8 Exemption for terminal facilities in case of wire mileage service.
- 49.4253-9 Exemption for certain interior communication systems.
- 49.4253-10 Exemption for certain private communications services.
- 49.4253-11 Use and retention of exemption certificates.
- 49.4253-12 Cross reference.
- 49.4254-1 Computation of tax.
- 49.4254-2 Payment for toll telephone service or telegraph service in coin-operated telephones.
- Subpart D—TRANSPORTATION OF PERSONS
- 49.4261-1 Imposition of tax; in general.
- 49.4261-2 Application of tax.
- 49.4261-3 Payments made within the United States.
- 49.4261-4 Payments made within the United States; evidence of nontaxability.
- 49.4261-5 Payments made outside the United States.
- 49.4261-6 Payments made outside the United States; evidence of nontaxability.
- 49.4261-7 Examples of payments subject to tax.
- 49.4261-8 Examples of payments not subject to tax.
- 49.4261-9 Seats and berths; rate and application of tax.
- 49.4261-10 By whom paid.
- 49.4262(a)-1 Taxable transportation.
- 49.4262(b)-1 Exclusion of certain travel.
- 49.4262(c)-1 Definitions.
- 49.4263-1 Commutation tickets.
- 49.4263-2 Charges not exceeding 60 cents.
- 49.4263-3 Transportation furnished to certain organizations.
- 49.4263-4 Members of the armed forces.
- 49.4263-5 Small aircraft on nonestablished lines.
- 49.4263-6 Exemptions applicable with respect to transportation beginning before November 16, 1962.
- 49.4264(a)-1 Duty to collect the tax; payments made outside the United States.
- 49.4264(b)-1 Duty to collect the tax in the case of certain refunds.
- 49.4264(c)-1 Special rule for the payment of tax.
- 49.4264(d)-1 Cross reference.
- 49.4264(e)-1 Round trips.
- 49.4264(f)-1 Transportation outside the northern portion of the Western Hemisphere.
- Subpart E—TRANSPORTATION OF PROPERTY
- Subpart F—COLLECTION OF TAX BY PERSONS RECEIVING PAYMENT
- Subpart G—INDOOR TANNING SERVICES
- PART 50—REGULATIONS RELATING TO THE TAX IMPOSED WITH RESPECT TO CERTAIN HYDRAULIC MINING
- PART 51—BRANDED PRESCRIPTION DRUG FEE
- 51.1 Overview.
- 51.2 Explanation of terms.
- 51.2T Explanation of terms (temporary).
- 51.3 Information requested from covered entities.
- 51.4 Information provided by the agencies.
- 51.5 Fee calculation.
- 51.6 Notice of preliminary fee calculation.
- 51.7 Dispute resolution process.
- 51.8 Notification and payment of fee.
- 51.9 Tax treatment of fee.
- 51.10 Refund claims.
- 51.11 Effective/applicability date.
- 51.11T Effective/applicability date.
- 51.6302-1 Method of paying the branded prescription drug fee.
- PART 52—ENVIRONMENTAL TAXES
- PART 53—FOUNDATION AND SIMILAR EXCISE TAXES
- Subpart A—TAXES ON INVESTMENT INCOME
- Subpart B—TAXES ON SELF-DEALING
- 53.4941(a)-1 Imposition of initial taxes.
- 53.4941(b)-1 Imposition of additional taxes.
- 53.4941(c)-1 Special rules.
- 53.4941(d)-1 Definition of self-dealing.
- 53.4941(d)-2 Specific acts of self-dealing.
- 53.4941(d)-3 Exceptions to self-dealing.
- 53.4941(d)-4 Transitional rules.
- 53.4941(e)-1 Definitions.
- 53.4941(f)-1 Effective dates.
- Subpart C—TAXES ON FAILURE TO DISTRIBUTE INCOME
- Subpart D—TAXES ON EXCESS BUSINESS HOLDINGS
- 53.4943-1 General rule; purpose.
- 53.4943-2 Imposition of tax on excess business holdings of private foundations.
- 53.4943-3 Determination of excess business holdings.
- 53.4943-4 Present holdings.
- 53.4943-5 Present holdings acquired by trust or a will.
- 53.4943-6 Five-year period to dispose of gifts, bequests, etc.
- 53.4943-7 Special rules for readjustments involving grandfathered holdings.
- 53.4943-8 Business holdings; constructive ownership.
- 53.4943-9 Business holdings; certain periods.
- 53.4943-10 Business enterprise; definition.
- 53.4943-11 Effective/applicability date.
- Subpart E—TAXES ON INVESTMENTS WHICH JEOPARDIZE CHARITABLE PURPOSE
- Subpart F—TAXES ON TAXABLE EXPENDITURES
- Subpart G—DEFINITIONS AND SPECIAL RULES
- Subpart H—APPLICATION TO CERTAIN NONEXEMPT TRUSTS
- Subpart I—TAX ON INVESTMENT INCOME OF AND DENIAL OF EXEMPTION TO CERTAIN FOREIGN ORGANIZATIONS
- Subpart J—BLACK LUNG BENEFIT TRUST EXCISE TAXES
- Subpart K—SECOND TIER EXCISE TAXES
- 53.4955-1 Tax on political expenditures.
- 53.4958-0 Table of contents.
- 53.4958-1 Taxes on excess benefit transactions.
- 53.4958-2 Definition of applicable tax-exempt organization.
- 53.4958-3 Definition of disqualified person.
- 53.4958-4 Excess benefit transaction.
- 53.4958-5 Transaction in which the amount of the economic benefit is determined in whole or in part by the revenues of one or more activities of the organization. [Reserved]
- 53.4958-6 Rebuttable presumption that a transaction is not an excess benefit transaction.
- 53.4958-7 Correction.
- 53.4958-8 Special rules.
- 53.4961-1 Abatement of second tier taxes for correction within correction period.
- 53.4961-2 Court proceedings to determine liability for second tier tax.
- 53.4963-1 Definitions.
- 53.4965-1 Overview.
- 53.4965-2 Covered tax-exempt entities.
- 53.4965-3 Prohibited tax shelter transactions.
- 53.4965-4 Definition of tax-exempt party to a prohibited tax shelter transaction.
- 53.4965-5 Entity managers and related definitions.
- 53.4965-6 Meaning of “knows or has reason to know”.
- 53.4965-7 Taxes on prohibited tax shelter transactions.
- 53.4965-8 Definition of net income and proceeds and standard for allocating net income or proceeds to various periods.
- 53.4965-9 Effective/applicability dates.
- Subpart L—PROCEDURE AND ADMINISTRATION
- 53.6001-1 Notice or regulations requiring records, statements, and special returns.
- 53.6011-1 General requirement of return, statement or list.
- 53.6011-1T General requirement of return, statement or list (temporary).
- 53.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.
- 53.6060-1 Reporting requirements for tax return preparers.
- 53.6061-1 Signing of returns and other documents.
- 53.6065-1 Verification of returns.
- 53.6071-1 Time for filing returns.
- 53.6071-1T Time for filing returns (temporary).
- 53.6081-1 Automatic extension of time for filing the return to report taxes due under section 4951 for self-dealing with a nuclear decommissioning fund.
- 53.6091-1 Place for filing chapter 42 tax returns.
- 53.6091-2 Exceptional cases.
- 53.6107-1 Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
- 53.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund filed.
- 53.6151-1 Time and place for paying tax shown on returns.
- 53.6161-1 Extension of time for paying tax or deficiency.
- 53.6165-1 Bonds where time to pay tax or deficiency has been extended.
- 53.6601-1 Interest on underpayment, nonpayment, or extensions of time for payment, of tax.
- 53.6651-1 Failure to file tax return or to pay tax.
- 53.6694-1 Section 6694 penalties applicable to tax return preparer.
- 53.6694-2 Penalties for understatement due to an unreasonable position.
- 53.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
- 53.6694-4 Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer’s liability and certain other procedural matters.
- 53.6695-1 Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons.
- 53.6696-1 Claims for credit or refund by tax return preparers.
- 53.7101-1 Form of bonds.
- 53.7701-1 Tax return preparer.
- PART 54—PENSION EXCISE TAXES
- 54.4971-1 General rules relating to excise tax on failure to meet minimum funding standards.
- 54.4972-1 Tax on excess contributions to plans benefiting self-employed individuals.
- 54.4974-1 Excise tax on accumulations in individual retirement accounts or annuities.
- 54.4974-2 Excise tax on accumulations in qualified retirement plans.
- 54.4975-1 General rules relating to excise tax on prohibited transactions.
- 54.4975-6 Statutory exemptions for office space or services and certain transactions involving financial institutions.
- 54.4975-7 Other statutory exemptions.
- 54.4975-9 Definition of “fiduciary”.
- 54.4975-11 “ESOP” requirements.
- 54.4975-12 Definition of the term “qualifying employer security”.
- 54.4975-14 Election to pay an excise tax for certain pre-1975 prohibited transactions.
- 54.4975-15 Other transitional rules.
- 54.4976-1T Questions and answers relating to taxes with respect to welfare benefit funds (temporary).
- 54.4977-1T Questions and answers relating to the election concerning lines of business in existence on January 1, 1984 (temporary).
- 54.4978-1T Questions and answers relating to the tax on certain dispositions by employee stock ownership plans and certain cooperatives (temporary).
- 54.4979-0 Excise tax on certain excess contributions and excess aggregate contributions; table of contents.
- 54.4979-1 Excise tax on certain excess contributions and excess aggregate contributions.
- 54.4980B-0 Table of contents.
- 54.4980B-1 COBRA in general.
- 54.4980B-2 Plans that must comply.
- 54.4980B-3 Qualified beneficiaries.
- 54.4980B-4 Qualifying events.
- 54.4980B-5 COBRA continuation coverage.
- 54.4980B-6 Electing COBRA continuation coverage.
- 54.4980B-7 Duration of COBRA continuation coverage.
- 54.4980B-8 Paying for COBRA continuation coverage.
- 54.4980B-9 Business reorganizations and employer withdrawals from multiemployer plans.
- 54.4980B-10 Interaction of FMLA and COBRA.
- 54.4980D-1 Requirement of return and time for filing of the excise tax under section 4980D.
- 54.4980E-1 Requirement of return and time for filing of the excise tax under section 4980E.
- 54.4980F-1 Notice requirements for certain pension plan amendments significantly reducing the rate of future benefit accrual.
- 54.4980G-0 Table of contents.
- 54.4980G-1 Failure of employer to make comparable health savings account contributions.
- 54.4980G-2 Employer contribution defined.
- 54.4980G-3 Failure of employer to make comparable health savings account contributions.
- 54.4980G-4 Calculating comparable contributions.
- 54.4980G-5 HSA comparability rules and cafeteria plans and waiver of excise tax.
- 54.4980G-6 Special rule for contributions made to the HSAs of nonhighly compensated employees.
- 54.4980G-7 Special comparability rules for qualified HSA distributions contributed to HSAs on or after December 20, 2006 and before January 1, 2012.
- 54.4980H-0 Table of contents.
- 54.4980H-1 Definitions.
- 54.4980H-2 Applicable large employer and applicable large employer member.
- 54.4980H-3 Determining full-time employees.
- 54.4980H-4 Assessable payments under section 4980H(a).
- 54.4980H-5 Assessable payments under section 4980H(b).
- 54.4980H-6 Administration and procedure.
- 54.4981A-1T Tax on excess distributions and excess accumulations (temporary).
- 54.6011-1 General requirement of return, statement, or list.
- 54.6011-1T General requirement of return, statement, or list (temporary).
- 54.6011-2 General requirement of return, statement, or list.
- 54.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.
- 54.6060-1 Reporting requirements for tax return preparers.
- 54.6061-1 Signing of returns and other documents.
- 54.6071-1 Time for filing returns.
- 54.6081-1 Automatic extension of time for filing returns for certain excise taxes under Chapter 43.
- 54.6091-1 Place for filing excise tax returns under section 4980B, 4980D, 4980E, or 4980G.
- 54.6107-1 Tax return preparer must furnish copy of return or claims for refund to taxpayer and must retain a copy or record.
- 54.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund filed.
- 54.6151-1 Time and place for paying of tax shown on returns.
- 54.6694-1 Section 6694 penalties applicable to tax return preparer.
- 54.6694-2 Penalties for understatement due to an unreasonable position.
- 54.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
- 54.6694-4 Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer’s liability and certain other procedural matters.
- 54.6695-1 Other assessable penalties with respect to the preparation of tax returns for other persons.
- 54.6696-1 Claims for credit or refund by tax return preparers.
- 54.7701-1 Tax return preparer.
- 54.9801-1 Basis and scope.
- 54.9801-2 Definitions.
- 54.9801-3 Preexisting condition exclusions.
- 54.9801-4 Rules relating to creditable coverage.
- 54.9801-5 Evidence of creditable coverage.
- 54.9801-6 Special enrollment periods.
- 54.9802-1 Prohibiting discrimination against participants and beneficiaries based on a health factor.
- 54.9802-2 Special rules for certain church plans.
- 54.9802-3T Additional requirements prohibiting discrimination based on genetic information (temporary).
- 54.9811-1 Standards relating to benefits for mothers and newborns.
- 54.9812-1 Parity in mental health and substance use disorder benefits.
- 54.9815-1251T Preservation of right to maintain existing coverage (temporary).
- 54.9815-2704T Prohibition of preexisting condition exclusions (temporary).
- 54.9815-2705 Prohibiting discrimination against participants and beneficiaries based on a health factor.
- 54.9815-2708 Prohibition on waiting periods that exceed 90 days.
- 54.9815-2711T No lifetime or annual limits (temporary).
- 54.9815-2712T Rules regarding rescissions (temporary).
- 54.9815-2713 Coverage of preventive health services.
- 54.9815-2713A Accommodations in connection with coverage of preventive health services.
- 54.9815-2713T Coverage of preventive health services (temporary).
- 54.9815-2714T Eligibility of children until at least age 26 (temporary).
- 54.9815-2715 Summary of benefits and coverage and uniform glossary.
- 54.9815-2719AT Patient protections (temporary).
- 54.9815-2719T Internal claims and appeals and external review processes (temporary).
- 54.9831-1 Special rules relating to group health plans.
- 54.9833-1 Effective dates.
- PART 55—EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES
- Subpart A—EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS
- 55.4981-1 Imposition of excise tax on certain real estate investment trust taxable income not distributed during the taxable year; taxable years ending on or before January 1, 1987.
- 55.4981-2 Imposition of excise tax with respect to certain undistributed income of real estate investment trusts; calendar years beginning after December 31, 1986.
- Subpart B—EXCISE TAX ON REGULATED INVESTMENT COMPANIES
- Subpart C—PROCEDURE AND ADMINISTRATION
- 55.6001-1 Notice or regulations requiring records, statements, and special returns.
- 55.6011-1 General requirement of return, statement, or list.
- 55.6060-1 Reporting requirements for tax return preparers.
- 55.6061-1 Signing of returns and other documents.
- 55.6065-1 Verification of returns.
- 55.6071-1 Time for filing returns.
- 55.6081-1 Automatic extension of time for filing a return due under Chapter 44.
- 55.6091-1 Place for filing Chapter 44 tax returns.
- 55.6091-2 Exceptional cases.
- 55.6107-1 Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
- 55.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
- 55.6151-1 Time and place for paying of tax shown on returns.
- 55.6161-1 Extension of time for paying tax or deficiency.
- 55.6165-1 Bonds where time to pay tax or deficiency has been extended.
- 55.6694-1 Section 6694 penalties applicable to tax return preparer.
- 55.6694-2 Penalties for understatement due to an unreasonable position.
- 55.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
- 55.6694-4 Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer’s liability and certain other procedural matters.
- 55.6695-1 Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons.
- 55.6696-1 Claims for credit or refund by tax return preparers.
- 55.7701-1 Tax return preparer.
- Subpart A—EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS
- PART 56—PUBLIC CHARITY EXCISE TAXES
- 56.4911-0 Outline of regulations under section 4911.
- 56.4911-1 Tax on excess lobbying expenditures.
- 56.4911-2 Lobbying expenditures, direct lobbying communications, and grass roots lobbying communications.
- 56.4911-3 Expenditures for direct and/or grass roots lobbying communications.
- 56.4911-4 Exempt purpose expenditures.
- 56.4911-5 Communications with members.
- 56.4911-6 Records of lobbying and grass roots expenditures.
- 56.4911-7 Affiliated group of organizations.
- 56.4911-8 Excess lobbying expenditures of affiliated group.
- 56.4911-9 Application of section 501(h) to affiliated groups of organizations.
- 56.4911-10 Members of a limited affiliated group of organizations.
- 56.6001-1 Notice or regulations requiring records, statements, and special returns.
- 56.6011-1 General requirement of return, statement, or list.
- 56.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.
- 56.6060-1 Reporting requirements for tax return preparers.
- 56.6107-1 Tax return preparer must furnish copy of return and claim for refund to taxpayer and must retain a copy or record.
- 56.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
- 56.6694-1 Section 6694 penalties applicable to tax return preparer.
- 56.6694-2 Penalties for understatement due to an unreasonable position.
- 56.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
- 56.6694-4 Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer’s liability and certain other procedural matters.
- 56.6695-1 Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons.
- 56.6696-1 Claims for credit or refund by tax return preparers.
- 56.7701-1 Tax return preparer.
- PART 57—HEALTH INSURANCE PROVIDERS FEE
- 57.1 Overview.
- 57.2 Explanation of terms.
- 57.3 Reporting requirements and associated penalties.
- 57.4 Fee calculation.
- 57.5 Notice of preliminary fee calculation.
- 57.6 Error correction process.
- 57.7 Notification and fee payment.
- 57.8 Tax treatment of fee.
- 57.9 Refund claims.
- 57.10 Effective/applicability date.
- 57.6302-1 Method of paying the health insurance providers fee.
- PART 141—TEMPORARY EXCISE TAX REGULATIONS UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974
- PART 143—TEMPORARY EXCISE TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1969
- 143.1 [Reserved]
- 143.2 Taxes on self-dealing; scholarship and fellowship grants by private foundations.
- §143.3-143.4 [Reserved]
- 143.5 Taxes on self-dealing; indirect transactions by a private foundation.
- 143.6 Election to shorten the period during which certain excess business holdings of private foundations are treated as permitted holdings.
- PART 145—TEMPORARY EXCISE TAX REGULATIONS UNDER THE HIGHWAY REVENUE ACT OF 1982 (PUB. L. 97-424)
- PART 148—CERTAIN EXCISE TAX MATTERS UNDER THE EXCISE TAX TECHNICAL CHANGES ACT OF 1958
- §151-155 [Reserved]
- PART 156—EXCISE TAX ON GREENMAIL
- Subpart A—TAX ON GREENMAIL
- Subpart B—PROCEDURE AND ADMINISTRATION
- 156.6001-1 Notice or regulations requiring records, statements, and special returns.
- 156.6011-1 General requirement of return, statement, or list.
- 156.6060-1 Reporting requirements for tax return preparers.
- 156.6061-1 Signing of returns and other documents.
- 156.6065-1 Verification of returns.
- 156.6071-1 Time for filing returns relating to greenmail.
- 156.6081-1 Automatic extension of time for filing a return due under chapter 54.
- 156.6091-1 Place for filing chapter 54 (Greenmail) tax returns.
- 156.6091-2 Exceptional cases.
- 156.6107-1 Tax return preparer must furnish copy of return and claim for refund to taxpayer and must retain a copy or record.
- 156.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
- 156.6151-1 Time and place for paying of tax shown on returns.
- 156.6161-1 Extension of time for paying tax or deficiency.
- 156.6165-1 Bonds where time to pay tax or deficiency has been extended.
- 156.6694-1 Section 6694 penalties applicable to tax return preparer.
- 156.6694-2 Penalties for understatement due to an unreasonable position.
- 156.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
- 156.6694-4 Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer’s liability and certain other procedural matters.
- 156.6695-1 Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons.
- 156.6696-1 Claims for credit or refund by tax return preparers.
- 156.7701-1 Tax return preparer.
- PART 157—EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS
- Subpart A—TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS
- Subpart B—PROCEDURE AND ADMINISTRATION
- 157.6001-1 Records, statements, and special returns.
- 157.6011-1 General requirement of return, statement, or list.
- 157.6060-1 Reporting requirements for tax return preparers.
- 157.6061-1 Signing of returns and other documents.
- 157.6065-1 Verification of returns.
- 157.6071-1 Time for filing returns.
- 157.6081-1 Automatic extension of time for filing a return due under chapter 55.
- 157.6091-1 Place for filing returns.
- 157.6107-1 Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
- 157.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
- 157.6151-1 Time and place for paying of tax shown on returns.
- 157.6161-1 Extension of time for paying tax.
- 157.6165-1 Bonds where time to pay tax has been extended.
- 157.6694-1 Section 6694 penalties applicable to tax return preparer.
- 157.6694-2 Penalties for understatement due to an unreasonable position.
- 157.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
- 157.6694-4 Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer’s liability and certain other procedural matters.
- 157.6695-1 Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons.
- 157.6696-1 Claims for credit or refund by tax return preparers.
- 157.7701-1 Tax return preparer.
- §158-169 [Reserved]
SUBCHAPTER E [RESERVED] §§170 - 299
- §170-299 [Reserved]
SUBCHAPTER F - PROCEDURE AND ADMINISTRATION §§300 - 499
- PART 300—USER FEES
- 300.0 User fees; in general.
- 300.1 Installment agreement fee.
- 300.2 Restructuring or reinstatement of installment agreement fee.
- 300.3 Offer to compromise fee.
- 300.4 Enrolled agent special enrollment examination fee.
- 300.5 Enrollment of enrolled agent fee.
- 300.6 Renewal of enrollment of enrolled agent fee.
- 300.7 Enrollment of enrolled actuary fee.
- 300.8 Renewal of enrollment of enrolled actuary fee.
- 300.9 Enrolled retirement plan agent special enrollment examination fee.
- 300.10 Enrollment of enrolled retirement plan agent fee.
- 300.11 Renewal of enrollment of enrolled retirement plan agent fee.
- 300.12 Registered tax return preparer competency examination fee.
- 300.13 Fee for obtaining a preparer tax identification number.
- PART 301—PROCEDURE AND ADMINISTRATION
- Information and Returns
- Returns and Records
- Records, Statements, and Special returns
- 301.269B-1 Stapled foreign corporations.
- 301.1474-1 Required use of magnetic media for financial institutions filing Form 1042-S or Form 8966.
- 301.6001-1 Notice or regulations requiring records, statements, and special returns.
- 301.6011-1 General requirement of return, statement or list.
- 301.6011-2 Required use of magnetic media.
- 301.6011-3 Required use of magnetic media for partnership returns.
- 301.6011-5 Required use of magnetic media for corporate income tax returns.
- 301.6011-6 Statement of series and series organizations [Reserved]
- 301.6011-7 Specified tax return preparers required to file individual income tax returns using magnetic media.
- 301.6011(g)-1 Disclosure by taxable party to the tax-exempt entity.
- 301.6012-1 Persons required to make returns of income.
- 301.6013-1 Joint returns of income tax by husband and wife.
- 301.6014-1 Income tax return—tax not computed by taxpayer.
- 301.6015-1 Declaration of estimated income tax by individuals.
- 301.6016-1 Declarations of estimated income tax by corporations.
- 301.6017-1 Self-employment tax returns.
- 301.6018-1 Estate tax returns.
- 301.6019-1 Gift tax returns.
- 301.6020-1 Returns prepared or executed by the Commissioner or other Internal Revenue Officers.
- 301.6021-1 Listing by district directors of taxable objects owned by nonresidents of internal revenue districts.
- 301.6031(a)-1 Return of partnership income.
- 301.6032-1 Returns of banks with respect to common trust funds.
- 301.6033-1 Returns by exempt organizations.
- 301.6033-4 Required use of magnetic media for returns by organizations required to file returns under section 6033.
- 301.6033-5 Disclosure by tax-exempt entities that are parties to certain reportable transactions.
- 301.6034-1 Returns by trusts described in section 4947(a)(2) or claiming charitable or other deductions under section 642(c).
- 301.6035-1 Returns of officers, directors, and shareholders of foreign personal holding companies.
- 301.6036-1 Notice required of executor or of receiver or other like fiduciary.
- 301.6037-1 Return of electing small business corporation.
- 301.6037-2 Required use of magnetic media for returns of electing small business corporation.
- 301.6038-1 Information returns required of U.S. persons with respect to certain foreign corporations.
- 301.6039-1 Information returns and statements required in connection with certain options.
- 301.6039E-1 Information reporting by passport applicants.
- 301.6041-1 Returns of information regarding certain payments.
- 301.6042-1 Returns of information regarding payments of dividends and corporate earnings and profits.
- 301.6043-1 Returns regarding liquidation, dissolution, termination, or contraction.
- 301.6044-1 Returns of information regarding payments of patronage dividends.
- 301.6046-1 Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock.
- 301.6047-1 Information relating to certain trusts and annuity and bond purchase plans.
- 301.6048-1 Returns as to creation of or transfers to certain foreign trusts.
- 301.6049-1 Returns regarding payments of interest.
- 301.6050A-1 Information returns regarding services performed by certain crewmen on fishing boats.
- 301.6050M-1 Information returns relating to persons receiving contracts from certain Federal executive agencies.
- 301.6051-1 Receipts for employees.
- 301.6052-1 Information returns and statements regarding payment of wages in the form of group-term life insurance.
- 301.6056-1 Rules relating to reporting by applicable large employers on health insurance coverage offered under employer-sponsored plans.
- 301.6056-2 Electronic furnishing of statements.
- 301.6057-1 Employee retirement benefit plans; identification of participant with deferred vested retirement benefit.
- 301.6057-2 Employee retirement benefit plans; notification of change in plan status.
- 301.6058-1 Information required in connection with certain plans of deferred compensation.
- 301.6059-1 Periodic report of actuary.
- 301.6061-1 Signing of returns and other documents.
- 301.6062-1 Signing of corporation returns.
- 301.6063-1 Signing of partnership returns.
- 301.6064-1 Signature presumed authentic.
- 301.6065-1 Verification of returns.
- 301.6071-1 Time for filing returns and other documents.
- 301.6072-1 Time for filing income tax returns.
- 301.6073-1 Time for filing declarations of estimated income tax by individuals.
- 301.6074-1 Time for filing declarations of estimated income tax by corporations.
- 301.6075-1 Time for filing estate and gift tax returns.
- 301.6081-1 Extension of time for filing returns.
- 301.6081-2 Automatic extension of time for filing an information return with respect to certain foreign trusts.
- 301.6091-1 Place for filing returns and other documents.
- 301.6096-1 Designation by individuals for taxable years beginning after December 31, 1972.
- 301.6096-2 Designation by individuals for taxable years ending on or after December 31, 1972 and beginning before January 1, 1973.
- 301.6101-1 Period covered by returns or other documents.
- 301.6102-1 Computations on returns or other documents.
- 301.6103(a)-1 Disclosures after December 31, 1976, by officers and employees of Federal agencies of returns and return information (including taxpayer return information) disclosed to such officers and employees by the Internal Revenue Service before January 1, 1977, for a purpose not involving tax administration.
- 301.6103(a)-2 Disclosures after December 31, 1976, by attorneys of the Department of Justice and officers and employees of the Office of the Chief Counsel for the Internal Revenue Service of returns and return information (including taxpayer return information) disclosed to such attorneys, officers, and employees by the Service before January 1, 1977, for a purpose involving tax administration.
- 301.6103(c)-1 Disclosure of returns and return information to designee of taxpayer.
- 301.6103(h)(2)-1 Disclosure of returns and return information (including taxpayer return information) to and by officers and employees of the Department of Justice for use in Federal grand jury proceeding, or in preparation for proceeding or investigation, involving tax administration.
- 301.6103(i)-1 Disclosure of returns and return information (including taxpayer return information) to and by officers and employees of the Department of Justice or another Federal agency for use in Federal grand jury proceeding, or preparation for proceeding or investigation, involving enforcement of Federal criminal statute not involving tax administration.
- 301.6103(j)(1)-1 Disclosures of return information reflected on returns to officers and employees of the Department of Commerce for certain statistical purposes and related activities.
- 301.6103(j)(1)-1T Disclosures of return information reflected on returns to officers and employees of the Department of Commerce for certain statistical purposes and related activities (temporary).
- 301.6103(j)(5)-1 Disclosures of return information reflected on returns to officers and employees of the Department of Agriculture for conducting the census of agriculture.
- 301.6103(k)(6)-1 Disclosure of return information by certain officers and employees for investigative purposes.
- 301.6103(k)(9)-1 Disclosure of returns and return information relating to payment of tax by credit card and debit card.
- 301.6103(l)-1 Disclosure of returns and return information for purposes other than tax administration.
- 301.6103(l)(2)-1 Disclosure of returns and return information to Pension Benefit Guaranty Corporation for purposes of research and studies.
- 301.6103(l)(2)-2 Disclosure of returns and return information to Department of Labor for purposes of research and studies.
- 301.6103(l)(2)-3 Disclosure to Department of Labor and Pension Benefit Guaranty Corporation of certain returns and return information.
- 301.6103(l)(14)-1 Disclosure of return information to United States Customs Service.
- 301.6103(l)(21)-1 Disclosure of return information to the Department of Health and Human Services to carry out eligibility requirements for health insurance affordability programs.
- 301.6103(m)-1 Disclosure of taxpayer identity information.
- 301.6103(n)-1 Disclosure of returns and return information in connection with written contracts or agreements for the acquisition of property or services for tax administration purposes.
- 301.6103(n)-2 Disclosure of return information in connection with written contracts among the IRS, whistleblowers, and legal representatives of whistleblowers.
- 301.6103(p)(2)(B)-1 Disclosure of returns and return information by other agencies.
- 301.6103(p)(4)-1 Procedures relating to safeguards for returns or return information.
- 301.6103(p)(7)-1 Procedures for administrative review of a determination that an authorized recipient has failed to safeguard returns or return information.
- 301.6104(a)-1 Public inspection of material relating to tax-exempt organizations.
- 301.6104(a)-2 Public inspection of material relating to pension and other plans.
- 301.6104(a)-3 Public inspection of Internal Revenue Service letters and documents relating to pension and other plans.
- 301.6104(a)-4 Requirement for 26 or more plan participants.
- 301.6104(a)-5 Withholding of certain information from public inspection.
- 301.6104(a)-6 Procedural rules for inspection.
- 301.6104(b)-1 Publicity of information on certain information returns.
- 301.6104(c)-1 Disclosure of certain information to State officers.
- 301.6104(d)-0 Table of contents.
- 301.6104(d)-1 Public inspection and distribution of applications for tax exemption and annual information returns of tax-exempt organizations.
- 301.6104(d)-2 Making applications and returns widely available.
- 301.6104(d)-3 Tax-exempt organization subject to harassment campaign.
- 301.6105-1 Compilation of relief from excess profits tax cases.
- 301.6106-1 Publicity of unemployment tax returns.
- 301.6108-1 Publication of statistics of income.
- 301.6109-1 Identifying numbers.
- 301.6109-2 Authority of the Secretary of Agriculture to collect employer identification numbers for purposes of the Food Stamp Act of 1977.
- 301.6109-3 IRS adoption taxpayer identification numbers.
- 301.6109-4 IRS truncated taxpayer identification numbers.
- 301.6110-1 Public inspection of written determinations and background file documents.
- 301.6110-2 Meaning of terms.
- 301.6110-3 Deletion of certain information in written determinations open to public inspection.
- 301.6110-4 Communications from third parties.
- 301.6110-5 Notice and time requirements; actions to restrain disclosure; actions to obtain additional disclosure.
- 301.6110-6 Written determinations issued in response to requests submitted before November 1, 1976.
- 301.6110-7 Miscellaneous provisions.
- 301.6111-1T Questions and answers relating to tax shelter registration.
- 301.6111-2 Confidential corporate tax shelters.
- 301.6111-3 Disclosure of reportable transactions.
- 301.6112-1 Material advisors of reportable transactions must keep lists of advisees, etc.
- 301.6114-1 Treaty-based return positions.
- Time and Place for Paying Tax
- Place and Due Date for Payment of Tax
- 301.6151-1 Time and place for paying tax shown on returns.
- 301.6153-1 Installment payments of estimated income tax by individuals.
- 301.6155-1 Payment on notice and demand.
- 301.6159-0 Table of contents.
- 301.6159-1 Agreements for payment of tax liabilities in installments.
- 301.6161-1 Extension of time for paying tax.
- 301.6162-1 Extension of time for payment of tax on gain attributable to liquidation of personal holding companies.
- 301.6163-1 Extension of time for payment of estate tax on value of reversionary or remainder interest in property.
- 301.6164-1 Extension of time for payment of taxes by corporations expecting carrybacks.
- 301.6165-1 Bonds where time to pay the tax or deficiency has been extended.
- 301.6166-1 Extension of time for payment of estate tax where estate consists largely of interest in closely held business.
- Place and Due Date for Payment of Tax
- Assessment
- In General
- 301.6201-1 Assessment authority.
- 301.6203-1 Method of assessment.
- 301.6204-1 Supplemental assessments.
- 301.6205-1 Special rules applicable to certain employment taxes.
- 301.6211-1 Deficiency defined.
- 301.6212-1 Notice of deficiency.
- 301.6212-2 Definition of last known address.
- 301.6213-1 Restrictions applicable to deficiencies; petition to Tax Court.
- 301.6215-1 Assessment of deficiency found by Tax Court.
- 301.6221-1 Tax treatment determined at partnership level.
- 301.6222(a)-1 Consistent treatment of partnership items.
- 301.6222(a)-2 Application of consistent reporting and notification rules to indirect partners.
- 301.6222(b)-1 Notification to the Internal Revenue Service when partnership items are treated inconsistently.
- 301.6222(b)-2 Effect of notification of inconsistent treatment.
- 301.6222(b)-3 Partner receiving incorrect schedule.
- 301.6223(a)-1 Notice sent to tax matters partner.
- 301.6223(a)-2 Withdrawal of notice of the beginning of an administrative proceeding.
- 301.6223(b)-1 Notice group.
- 301.6223(c)-1 Additional information regarding partners furnished to the Internal Revenue Service.
- 301.6223(e)-1 Effect of Internal Revenue Service’s failure to provide notice.
- 301.6223(e)-2 Elections if Internal Revenue Service fails to provide timely notice.
- 301.6223(f)-1 Duplicate copy of final partnership administrative adjustment.
- 301.6223(g)-1 Responsibilities of the tax matters partner.
- 301.6223(h)-1 Responsibilities of pass-thru partner.
- 301.6224(a)-1 Participation in administrative proceedings.
- 301.6224(b)-1 Partner may waive rights.
- 301.6224(c)-1 Tax matters partner may bind nonnotice partners.
- 301.6224(c)-2 Pass-thru partner binds indirect partners.
- 301.6224(c)-3 Consistent settlements.
- 301.6226(a)-1 Principal place of business of partnership.
- 301.6226(b)-1 5-percent group.
- 301.6226(e)-1 Jurisdictional requirement for bringing an action in District Court or United States Court of Federal Claims.
- 301.6226(f)-1 Scope of judicial review.
- 301.6227(c)-1 Administrative adjustment request by the tax matters partner on behalf of the partnership.
- 301.6227(d)-1 Administrative adjustment request filed on behalf of a partner.
- 301.6229(b)-1 Extension by agreement.
- 301.6229(b)-2 Special rule with respect to debtors in title 11 cases.
- 301.6229(c)(2)-1 Substantial omission of income.
- 301.6229(e)-1 Information with respect to unidentified partner.
- 301.6229(f)-1 Special rule for partial settlement agreements.
- 301.6230(b)-1 Request that correction not be made.
- 301.6230(c)-1 Claim arising out of erroneous computation, etc.
- 301.6230(e)-1 Tax matters partner required to furnish names.
- 301.6231(a)(1)-1 Exception for small partnerships.
- 301.6231(a)(2)-1 Persons whose tax liability is determined indirectly by partnership items.
- 301.6231(a)(3)-1 Partnership items.
- 301.6231(a)(5)-1 Definition of affected item.
- 301.6231(a)(6)-1 Computational adjustments.
- 301.6231(a)(7)-1 Designation or selection of tax matters partner.
- 301.6231(a)(7)-2 Designation or selection of tax matters partner for a limited liability company (LLC).
- 301.6231(a)(12)-1 Special rules relating to spouses.
- 301.6231(c)-1 Special rules for certain applications for tentative carryback and refund adjustments based on partnership losses, deductions, or credits.
- 301.6231(c)-2 Special rules for certain refund claims based on losses, deductions, or credits from abusive tax shelter partnerships.
- 301.6231(c)-3 Limitation on applicability of §§301.6231(c)-4 through 301.6231(c)-8.
- 301.6231(c)-4 Termination and jeopardy assessment.
- 301.6231(c)-5 Criminal investigations.
- 301.6231(c)-6 Indirect method of proof of income.
- 301.6231(c)-7 Bankruptcy and receivership.
- 301.6231(c)-8 Prompt assessment.
- 301.6231(d)-1 Time for determining profits interest of partners for purposes of sections 6223(b) and 6231(a)(11).
- 301.6231(e)-1 Effect of a determination with respect to a nonpartnership item on the determination of a partnership item.
- 301.6231(e)-2 Judicial decision not a bar to certain adjustments.
- 301.6231(f)-1 Disallowance of losses and credits in certain cases.
- 301.6233-1 Extension to entities filing partnership returns.
- 301.6241-1T Tax treatment determined at corporate level.
- 301.6245-1T Subchapter S items.
- Collection
- General Provisions
- 301.6301-1 Collection authority.
- 301.6302-1 Manner or time of collection of taxes.
- 301.6303-1 Notice and demand for tax.
- 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.
- 301.6313-1 Fractional parts of a cent.
- 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.
- Seizure of Property for Collection of Taxes
- 301.6330-1 Notice and opportunity for hearing prior to levy.
- 301.6331-1 Levy and distraint.
- 301.6331-2 Procedures and restrictions on levies.
- 301.6331-3 Restrictions on levy while offers to compromise are pending.
- 301.6331-4 Restrictions on levy while installment agreements are pending or in effect.
- 301.6332-1 Surrender of property subject to levy.
- 301.6332-2 Surrender of property subject to levy in the case of life insurance and endowment contracts.
- 301.6332-3 The 21-day holding period applicable to property held by banks.
- 301.6333-1 Production of books.
- 301.6334-1 Property exempt from levy.
- 301.6334-2 Wages, salary, and other income.
- 301.6334-3 Determination of exempt amount.
- 301.6334-4 Verified statements.
- 301.6335-1 Sale of seized property.
- 301.6336-1 Sale of perishable goods.
- 301.6337-1 Redemption of property.
- 301.6338-1 Certificate of sale; deed of real property.
- 301.6339-1 Legal effect of certificate of sale of personal property and deed of real property.
- 301.6340-1 Records of sale.
- 301.6341-1 Expense of levy and sale.
- 301.6342-1 Application of proceeds of levy.
- 301.6343-1 Requirement to release levy and notice of release.
- 301.6343-2 Return of wrongfully levied upon property.
- 301.6343-3 Return of property in certain cases.
- 301.6361-1 Collection and administration of qualified taxes.
- 301.6361-2 Judicial and administrative proceedings; Federal representation of State interests.
- 301.6361-3 Transfers to States.
- 301.6361-4 Definitions.
- 301.6361-5 Effective date of section 6361.
- 301.6362-1 Types of qualified tax.
- 301.6362-2 Qualified resident tax based on taxable income.
- 301.6362-3 Qualified resident tax which is a percentage of Federal tax.
- 301.6362-4 Rules for adjustments relating to qualified resident taxes.
- 301.6362-5 Qualified nonresident tax.
- 301.6362-6 Requirements relating to residence.
- 301.6362-7 Additional requirements.
- 301.6363-1 State agreements.
- 301.6363-2 Withdrawal from State agreements.
- 301.6363-3 Transition years.
- 301.6363-4 Judicial review.
- 301.6365-1 Definitions.
- 301.6365-2 Commencement and cessation of applicability of subchapter E to individual taxpayers.
- Abatements, Credits, and Refunds
- Procedure in General
- 301.6401-1 Amounts treated as overpayments.
- 301.6402-1 Authority to make credits or refunds.
- 301.6402-2 Claims for credit or refund.
- 301.6402-3 Special rules applicable to income tax.
- 301.6402-3T Special rules applicable to income tax (temporary).
- 301.6402-4 Payments in excess of amounts shown on return.
- 301.6402-5 Offset of past-due support against overpayment.
- 301.6402-6 Offset of past-due, legally enforceable debt against overpayment.
- 301.6402-7 Claims for refund and applications for tentative carryback adjustments involving consolidated groups that include insolvent financial institutions.
- 301.6403-1 Overpayment of installment.
- 301.6404-0 Table of contents.
- 301.6404-1 Abatements.
- 301.6404-2 Abatement of interest.
- 301.6404-3 Abatement of penalty or addition to tax attributable to erroneous written advice of the Internal Revenue Service.
- 301.6404-4 Suspension of interest and certain penalties when the Internal Revenue Service does not timely contact the taxpayer.
- 301.6405-1 Reports of refunds and credits.
- 301.6407-1 Date of allowance of refund or credit.
- Rules of Special Application
- 301.6411-1 Tentative carryback adjustments.
- 301.6413-1 Special rules applicable to certain employment taxes.
- 301.6414-1 Income tax withheld.
- 301.6425-1 Adjustment of overpayment of estimated income tax by corporation.
- Limitations
- Limitations on Assessment and Collection
- 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(i)-1 Foreign tax carrybacks; taxable years beginning after December 31, 1957.
- 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).
- 301.6501(o)-1 Work incentive program credit carrybacks, taxable years beginning after December 31, 1971.
- 301.6501(o)-2 Special rules for partnership items of federally registered partnerships.
- 301.6501(o)-3 Partnership items.
- 301.6502-1 Collection after assessment.
- 301.6503(a)-1 Suspension of running of period of limitation; issuance of statutory notice of deficiency.
- 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(d)-7 Overpayment of income tax on account of work incentive program credit carryback.
- 301.6511(e)-1 Special rules applicable to manufactured sugar.
- 301.6511(f)-1 Special rules for chapter 42 taxes.
- 301.6511(g)-1 Special rule for partnership items of federally registered partnerships.
- 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.
- 301.6532-2 Periods of limitation on suits by the United States.
- 301.6532-3 Periods of limitation on suits by persons other than taxpayers.
- Interest
- Interest on Underpayments
- 301.6601-1 Interest on underpayments.
- 301.6602-1 Interest on erroneous refund recoverable by suit.
- 301.6611-1 Interest on overpayments.
- 301.6621-1 Interest rate.
- 301.6621-2T Questions and answers relating to the increased rate of interest on substantial underpayments attributable to certain tax motivated transactions (temporary).
- 301.6621-3 Higher interest rate payable on large corporate underpayments.
- 301.6622-1 Interest compounded daily.
- Additions to the Tax, Additional Amounts, and Assessable Penalties
- Additions to the Tax and Additional Amounts
- 301.6651-1 Failure to file tax return or to pay tax.
- 301.6652-1 Failure to file certain information returns.
- 301.6652-2 Failure by exempt organizations and certain nonexempt organizations to file certain returns or to comply with section 6104(d) for taxable years beginning after December 31, 1969.
- 301.6652-3 Failure to file information with respect to employee retirement benefit plan.
- 301.6653-1 Failure to pay tax.
- 301.6654-1 Failure by individual to pay estimated income tax.
- 301.6655-1 Failure by corporation to pay estimated income tax.
- 301.6656-1 Abatement of penalty.
- 301.6657-1 Bad checks.
- 301.6658-1 Addition to tax in case of jeopardy.
- 301.6659-1 Applicable rules.
- 301.6671-1 Rules for application of assessable penalties.
- 301.6672-1 Failure to collect and pay over tax, or attempt to evade or defeat tax.
- 301.6673-1 Damages assessable for instituting proceedings before the Tax Court merely for delay.
- 301.6674-1 Fraudulent statement or failure to furnish statement to employee.
- 301.6678-1 Failure to furnish statements to payees.
- 301.6679-1 Failure to file returns, etc. with respect to foreign corporations or foreign partnerships for taxable years beginning after September 3, 1982.
- 301.6682-1 False information with respect to withholding allowances based on itemized deductions.
- 301.6684-1 Assessable penalties with respect to liability for tax under chapter 42.
- 301.6685-1 Assessable penalties with respect to private foundations’ failure to comply with section 6104(d).
- 301.6686-1 Failure of DISC to file returns.
- 301.6688-1 Assessable penalties with respect to information required to be furnished with respect to possessions.
- 301.6689-1T Failure to file notice of redetermination of foreign tax (temporary).
- 301.6690-1 Penalty for fraudulent statement or failure to furnish statement to plan participant.
- 301.6692-1 Failure to file actuarial report.
- 301.6693-1 Penalty for failure to provide reports and documents concerning individual retirement accounts or annuities.
- 301.6707-1 Failure to furnish information regarding reportable transactions.
- 301.6707A-1 Failure to include on any return or statement any information required to be disclosed under section 6011 with respect to a reportable transaction.
- 301.6708-1T Failure to maintain list of investors in potentially abusive tax shelters (temporary).
- 301.6712-1 Failure to disclose treaty-based return positions.
- 301.6721-0 Table of Contents.
- 301.6721-1 Failure to file correct information returns.
- 301.6722-1 Failure to furnish correct payee statements.
- 301.6723-1 Failure to comply with other information reporting requirements.
- 301.6724-1 Reasonable cause.
- 301.6723-1A Failure to include correct information.
- General Provisions Relating to Stamps
- 301.6801-1 Authority for establishment, alteration, and distribution.
- 301.6802-1 Supply and distribution.
- 301.6803-1 Accounting and safeguarding.
- 301.6804-1 Attachment and cancellation.
- 301.6805-1 Redemption of stamps.
- 301.6806-1 Posting occupational tax stamps.
- Jeopardy, Bankruptcy, and Receiverships
- Jeopardy
- termination of taxable year
- 301.6851-1 Termination of taxable year.
- 301.6852-1 Termination assessments of tax in the case of flagrant political expenditures of section 501(c)(3) organizations.
- 301.6861-1 Jeopardy assessments of income, estate, gift, and certain excise taxes.
- 301.6862-1 Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes.
- 301.6863-1 Stay of collection of jeopardy assessments; bond to stay collection.
- 301.6863-2 Collection of jeopardy assessment; stay of sale of seized property pending Tax Court decision.
- 301.6867-1 Presumptions where owner of large amount of cash is not identified.
- 301.6871(a)-1 Immediate assessment of claims for income, estate, and gift taxes in bankruptcy and receivership proceedings.
- 301.6871(a)-2 Collection of assessed taxes in bankruptcy and receivership proceedings.
- 301.6871(b)-1 Claims for income, estate, and gift taxes in proceedings under the Bankruptcy Act and receivership proceedings; claim filed despite pendency of Tax Court proceedings.
- 301.6872-1 Suspension of running of period of limitations on assessment.
- 301.6873-1 Unpaid claims in bankruptcy or receivership proceedings.
- Transferees and Fiduciaries
- 301.6901-1 Procedure in the case of transferred assets.
- 301.6902-1 Burden of proof.
- 301.6903-1 Notice of fiduciary relationship.
- 301.6905-1 Discharge of executor from personal liability for decedent’s income and gift taxes.
- Licensing
- 301.7001-1 License to collect foreign items.
- Bonds
- 301.7101-1 Form of bond and security required.
- 301.7102-1 Single bond in lieu of multiple bonds.
- Closing Agreements and Compromises
- 301.7121-1 Closing agreements.
- 301.7122-0 Table of contents.
- 301.7122-1 Compromises.
- Crimes, Other Offenses, and Forfeitures
- Crimes
- general provisions
- 301.7207-1 Fraudulent returns, statements, or other documents.
- 301.7209-1 Unauthorized use or sale of stamps.
- 301.7214-1 Offenses by officers and employees of the United States.
- 301.7216-0 Table of contents.
- 301.7216-1 Penalty for disclosure or use of tax return information.
- 301.7216-2 Permissible disclosures or uses without consent of the taxpayer.
- 301.7216-3 Disclosure or use permitted only with the taxpayer’s consent.
- 301.7231-1 Failure to obtain license for collection of foreign items.
- Other Offenses
- 301.7269-1 Failure to produce records.
- 301.7272-1 Penalty for failure to register.
- 301.7304-1 Penalty for fraudulently claiming drawback.
- 301.7321-1 Seizure of property.
- 301.7322-1 Delivery of seized property to U.S. marshal.
- 301.7324-1 Special disposition of perishable goods.
- 301.7325-1 Personal property valued at $2,500 or less.
- 301.7326-1 Disposal of forfeited or abandoned property in special cases.
- 301.7327-1 Customs laws applicable.
- Judicial Proceedings
- Civil Actions by the United States
- 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.
- 301.7409-1 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 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.
- 301.7454-1 Burden of proof in fraud and transferee cases.
- 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.
- 301.7481-1 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.
- 301.7507-2 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.
- 301.7507-8 Procedure during immunity.
- 301.7507-9 Termination of immunity.
- 301.7507-10 Collection of tax after termination of immunity.
- 301.7507-11 Exception of employment taxes.
- 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.
- Discovery of Liability and Enforcement of Title
- Examination and Inspection
- 301.7601-1 Canvass of districts for taxable persons and objects.
- 301.7602-1 Examination of books and witnesses.
- 301.7602-1T Examination of books and witnesses (temporary).
- 301.7602-2 Third party contacts.
- 301.7603-1 Service of summons.
- 301.7603-2 Third-party recordkeepers.
- 301.7604-1 Enforcement of summons.
- 301.7605-1 Time and place of examination.
- 301.7606-1 Entry of premises for examination of taxable objects.
- 301.7609-1 Special procedures for third-party summonses.
- 301.7609-2 Notification of persons identified in third-party summonses.
- 301.7609-3 Duty of and protection for the summoned party.
- 301.7609-4 Right to intervene; right to institute a proceeding to quash.
- 301.7609-5 Suspension of periods of limitations.
- 301.7610-1 Fees and costs for witnesses.
- 301.7611-1 Questions and answers relating to church tax inquiries and examinations.
- 301.7621-1 Internal revenue districts.
- 301.7622-1 Authority to administer oaths and certify.
- 301.7623-1 Rewards and awards for information relating to violations of internal revenue laws.
- 301.7624-1 Reimbursement to State and local law enforcement agencies.
- 301.7641-1 Supervision of operations of certain manufacturers.
- 301.7654-1 Coordination of U.S. and Guam individual income taxes.
- Definitions
- 301.7701-1 Classification of organizations for federal tax purposes.
- 301.7701-2 Business entities; definitions.
- 301.7701-3 Classification of certain business entities.
- 301.7701-4 Trusts.
- 301.7701-5 Domestic and foreign business entities.
- 301.7701-6 Definitions; person, fiduciary.
- 301.7701-7 Trusts—domestic and foreign.
- 301.7701-8 Military or naval forces and Armed Forces of the United States.
- 301.7701-9 Secretary or his delegate.
- 301.7701-10 District director.
- 301.7701-11 Social security number.
- 301.7701-12 Employer identification number.
- 301.7701-13 Pre-1970 domestic building and loan association.
- 301.7701-13A Post-1969 domestic building and loan association.
- 301.7701-14 Cooperative bank.
- 301.7701-15 Tax return preparer.
- 301.7701-16 Other terms.
- 301.7701-17T Collective-bargaining plans and agreements (temporary).
- 301.7701(b)-0 Outline of regulation provision for section 7701(b)-1 through (b)-9.
- 301.7701(b)-1 Resident alien.
- 301.7701(b)-2 Closer connection exception.
- 301.7701(b)-3 Days of presence in the United States that are excluded for purposes of section 7701(b).
- 301.7701(b)-4 Residency time periods.
- 301.7701(b)-5 Coordination with section 877.
- 301.7701(b)-6 Taxable year.
- 301.7701(b)-7 Coordination with income tax treaties.
- 301.7701(b)-8 Procedural rules.
- 301.7701(b)-9 Effective/applicability dates of §§301.7701(b)-1 through 301.7701(b)-7.
- 301.7701(i)-0 Outline of taxable mortgage pool provisions.
- 301.7701(i)-1 Definition of a taxable mortgage pool.
- 301.7701(i)-2 Special rules for portions of entities.
- 301.7701(i)-3 Effective dates and duration of taxable mortgage pool classification.
- 301.7701(i)-4 Special rules for certain entities.
- 301.7704-2 Transition provisions.
- General Rules
- Application of Internal Revenue Laws
- 301.7803-1 Security bonds covering personnel of the Internal Revenue Service.
- 301.7805-1 Rules and regulations.
- 301.7811-1 Taxpayer assistance orders.
- 301.9000-1 Definitions when used in §§301.9000-1 through 301.9000-6.
- 301.9000-2 Considerations in responding to a request or demand for IRS records or information.
- 301.9000-3 Testimony authorizations.
- 301.9000-4 Procedure in the event of a request or demand for IRS records or information.
- 301.9000-5 Written statement required for requests or demands in non-IRS matters.
- 301.9000-6 Examples.
- 301.9000-7 Effective date.
- 301.9001 Statutory provisions; Outer Continental Shelf Lands Act Amendments of 1978.
- 301.9001-1 Collection of fee.
- 301.9001-2 Definitions.
- 301.9001-3 Cross reference.
- 301.9100-0 Outline of regulations.
- 301.9100-1 Extensions of time to make elections.
- 301.9100-2 Automatic extensions.
- 301.9100-3 Other extensions.
- 301.9100-4T Time and manner of making certain elections under the Economic Recovery Tax Act of 1981.
- 301.9100-5T Time and manner of making certain elections under the Tax Equity and Fiscal Responsibility Act of 1982.
- 301.9100-6T Time and manner of making certain elections under the Deficit Reduction Act of 1984.
- 301.9100-7T Time and manner of making certain elections under the Tax Reform Act of 1986.
- 301.9100-8 Time and manner of making certain elections under the Technical and Miscellaneous Revenue Act of 1988.
- 301.9100-9T Election by a bank holding company to forego grandfather provision for all property representing pre-June 30, 1968, activities.
- 301.9100-10T Election by certain family-owned bank holding companies to divest all banking or nonbanking property.
- 301.9100-11T Election by a qualified bank holding corporation to pay in installments the tax attributable to sales under the Bank Holding Company Act.
- 301.9100-12T Various elections under the Tax Reform Act of 1976.
- 301.9100-14T Individual’s election to terminate taxable year when case commences.
- 301.9100-15T Election to use retroactive effective date.
- 301.9100-16T Election to accrue vacation pay.
- 301.9100-17T Procedure applicable to certain elections.
- 301.9100-18T Election to include in gross income in year of transfer.
- 301.9100-19T Election relating to passive investment income of electing small business corporations.
- 301.9100-20T Election to treat certain distributions as made on the last day of the taxable year.
- 301.9100-21 References to other temporary elections under various tax acts.
- Information and Returns
- PART 302—TAXES UNDER THE INTERNATIONAL CLAIMS SETTLEMENT ACT, AS AMENDED AUGUST 9, 1955
- 302.1 Statutory provisions and Executive order; section 212 of the International Claims Settlement Act, and Executive Order 10644.
- 302.1-1 Definitions.
- 302.1-2 Application of regulations.
- 302.1-3 Protection of internal revenue prior to tax determination.
- 302.1-4 Computation of taxes.
- 302.1-5 Payment of taxes.
- 302.1-6 Interest and penalties.
- 302.1-7 Claims for credit or refund.
- PART 303—TAXES UNDER THE TRADING WITH THE ENEMY ACT
- 303.1 Statutory provisions; section 36, Trading With the Enemy Act.
- 303.1-1 Definitions.
- 303.1-2 Application of part.
- 303.1-3 Protection of internal revenue prior to tax determination.
- 303.1-4 Computation of taxes.
- 303.1-5 Payment of taxes.
- 303.1-6 Interest and penalties.
- 303.1-7 Claims for refund or credit.
- 304 [Reserved]
- PART 305—TEMPORARY PROCEDURAL AND ADMINISTRATIVE TAX REGULATIONS UNDER THE INDIAN TRIBAL GOVERNMENTAL TAX STATUS ACT OF 1982
- §306-399 [Reserved]
- PART 400—TEMPORARY REGULATIONS UNDER THE FEDERAL TAX LIEN ACT OF 1966
- 402 [Reserved]
- PART 403—DISPOSITION OF SEIZED PERSONAL PROPERTY
- Subpart A—SCOPE OF REGULATIONS
- 403.1 Personal property seized by the Internal Revenue Service.
- 403.2 Personal property seized by the Bureau of Alcohol, Tobacco and Firearms.
- 403.3 Forms prescribed.
- rule
- Subpart B—DEFINITIONS
- Subpart C—SEIZURES AND FORFEITURES
- Subpart D—REMISSION OR MITIGATION OF FORFEITURES
- 403.35 Laws applicable.
- 403.36 Interest claimed.
- 403.37 Form of the petition.
- 403.38 Contents of the petition.
- 403.39 Time of filing petition.
- 403.40 Place of filing.
- 403.41 Discontinuance of administrative proceedings.
- 403.42 Return of defective petition.
- 403.43 Final action.
- 403.44 Acquisition for official use and sale for account of petitioner in the case of an allowed petition.
- 403.45 Re-appraisal of property involved in an allowed petition.
- Subpart E—APPRAISER’S FEES
- Subpart F—ADMINISTRATIVE SALE OF PERSONAL PROPERTY
- 403.55 Alternative methods of sale.
- 403.56 All bids on unit basis.
- 403.57 Conditions of sale.
- 403.58 Acceptable forms of payment.
- 403.59 [Reserved]
- 403.60 Purchaser entitled to bill of sale.
- 403.61 Sale on open, competitive bids.
- 403.62 Sale on sealed, competitive bids.
- Subpart G—DISPOSAL OF FORFEITED COIN-OPERATED GAMING DEVICES
- 403.65 Authority for destruction.
- PART 404—TEMPORARY REGULATIONS ON PROCEDURE AND ADMINISTRATION UNDER THE TAX REFORM ACT OF 1976
- Subpart A—SCOPE OF REGULATIONS
- §405-419 [Reserved]
- PART 420—TEMPORARY REGULATIONS ON PROCEDURE AND ADMINISTRATION UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974
- §421-499 [Reserved]
SUBCHAPTER G - REGULATIONS UNDER TAX CONVENTIONS §§509 - 599
- PART 509—SWITZERLAND
- Subpart—GENERAL INCOME TAX
- 509.101 Introductory.
- 509.102 Applicable provisions of law.
- 509.103 Scope of the convention.
- 509.104 Definitions.
- 509.105 Industrial and commercial profits.
- 509.106 Control of a United States enterprise by a Swiss enterprise.
- 509.107 Income from operation of ships or aircraft.
- 509.108 Dividends.
- 509.109 Interest.
- 509.110 Patent and copyright royalties and film rentals.
- 509.111 Real property income and natural resource royalties.
- 509.112 Compensation for labor or personal services.
- 509.113 Government wages, salaries, and pensions.
- 509.114 Private pensions and life annuities.
- 509.115 Visiting professors or teachers.
- 509.116 Students or apprentices.
- 509.117 Dividends and interest paid by a foreign corporation.
- 509.118 Credit against United States tax for Swiss tax.
- 509.120 Double taxation claims.
- 509.121 Beneficiaries of an estate or trust.
- Subpart—GENERAL INCOME TAX
- §510-512 [Reserved]
- PART 513—IRELAND
- Subpart—WITHHOLDING OF TAX
- 513.2 Dividends.
- 513.3 Interest.
- 513.4 Patent and copyright royalties and film rentals.
- 513.5 Natural resource royalties and real property rentals.
- 513.6 Pensions and life annuities.
- 513.7 Release of excess tax withheld at source.
- 513.8 Addressee not actual owner.
- 513.9 Information to be furnished in ordinary course.
- 513.10 Beneficiaries of a domestic estate or trust.
- 513.11 Refund of income tax withheld during 1951.
- Subpart—WITHHOLDING OF TAX
- PART 514—FRANCE
- Subpart—WITHHOLDING OF TAX
- 514.1 Introductory.
- 514.2 Dividends.
- 514.3 Dividends received by addressee not actual owner.
- 514.4 Interest.
- 514.5 Patent and copyright royalties and film rentals.
- 514.6 Private pensions and life annuities.
- 514.7 Beneficiaries of a domestic estate or trust.
- 514.8 Release of excess tax withheld at source.
- 514.9 Refund of excess tax withheld.
- 514.10 Effective date.
- Taxable Years Beginning After December 31, 1966, or Dividends, Interest, And Royalties Paid on or After August 11, 1968
- Subpart—WITHHOLDING OF TAX
- §515-520 [Reserved]
- PART 521—DENMARK
- Subpart—GENERAL INCOME TAX
- Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations
- 521.101 Introductory.
- 521.102 Applicable provisions of the Internal Revenue Code.
- 521.103 Scope of the convention.
- 521.104 Definitions.
- 521.105 Scope of convention with respect to determination of “industrial or commercial profits”.
- 521.106 Control of a domestic enterprise by a Danish enterprise.
- 521.107 Income from operation of ships or aircraft.
- 521.108 Exemption from, or reduction in rate of, United States tax in the case of dividends, interest and royalties.
- 521.109 Real property income, natural resource royalties.
- 521.110 Government wages, salaries, pensions and similar remuneration.
- 521.111 Pensions and life annuities.
- 521.112 Compensation for labor or personal services.
- 521.113 Students and apprentices; remittances.
- 521.114 Visiting professors or teachers.
- 521.115 Credit against United States tax liability for Danish tax.
- 521.116 Reciprocal administrative assistance.
- 521.117 Claims in cases of double taxation.
- §522-599 [Reserved]
SUBCHAPTER H - INTERNAL REVENUE PRACTICE §§601 - 899
- PART 601—STATEMENT OF PROCEDURAL RULES
- Subpart A—GENERAL PROCEDURAL RULES
- 601.101 Introduction.
- 601.102 Classification of taxes collected by the Internal Revenue Service.
- 601.103 Summary of general tax procedure.
- 601.104 Collection functions.
- 601.105 Examination of returns and claims for refund, credit or abatement; determination of correct tax liability.
- 601.106 Appeals functions.
- 601.107 Criminal investigation functions.
- 601.108 Review of overpayments exceeding $200,000.
- 601.109 Bankruptcy and receivership cases.
- Subpart B—RULINGS AND OTHER SPECIFIC MATTERS
- 601.202 Closing agreements.
- 601.203 Offers in compromise.
- 601.204 Changes in accounting periods and in methods of accounting.
- 601.205 Tort claims.
- 601.206 Certification required to obtain reduced foreign tax rates under income tax treaties.
- Subpart C—[RESERVED]
- Subpart D—PROVISIONS SPECIAL TO CERTAIN EMPLOYMENT TAXES
- Subpart E—CONFERENCE AND PRACTICE REQUIREMENTS
- 601.501 Scope of rules; definitions.
- 601.502 Recognized representative.
- 601.503 Requirements of power of attorney, signatures, fiduciaries and Commissioner’s authority to substitute other requirements.
- 601.504 Requirements for filing power of attorney.
- 601.505 Revocation, change in representation and substitution or delegation of representative.
- 601.506 Notices to be given to recognized representative; direct contact with taxpayer; delivery of a check drawn on the United States Treasury to recognized representative.
- 601.507 Evidence required to substantiate facts alleged by a recognized representative.
- 601.508 Dispute between recognized representatives of a taxpayer.
- 601.509 Power of attorney not required in cases docketed in the Tax Court of the United States.
- Requirements for Alcohol, Tobacco, and Firearms Activities
- 601.521 Requirements for conference and representation in conference.
- 601.522 Power of attorney.
- 601.523 Tax information authorization.
- 601.524 Execution and filing powers of attorney and tax information authorizations.
- 601.525 Certification of copies of documents.
- 601.526 Revocation of powers of attorney and tax information authorizations.
- 601.527 Other provisions applied to representation in alcohol, tobacco, and firearms activities.
- Subpart F—RULES, REGULATIONS, AND FORMS
- Subpart G—RECORDS (NOTE)
- Subpart H—TAX COUNSELING FOR THE ELDERLY
- Subpart I—USE OF PENALTY MAIL IN THE LOCATION AND RECOVERY OF MISSING CHILDREN
- Subpart A—GENERAL PROCEDURAL RULES
- PART 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT
- PART 701—PRESIDENTIAL ELECTION CAMPAIGN FUND
- PART 702—PRESIDENTIAL PRIMARY MATCHING PAYMENT ACCOUNT
- PART 801—BALANCED SYSTEM FOR MEASURING ORGANIZATIONAL AND EMPLOYEE PERFORMANCE WITHIN THE INTERNAL REVENUE SERVICE
- 801.1 Balanced performance measurement system; in general.
- 801.2 Measuring organizational performance.
- 801.3 Measuring employee performance.
- 801.4 Customer satisfaction measures.
- 801.5 Employee satisfaction measures.
- 801.6 Business results measures.
- 801.7 Examples.
- 801.8 Effective/applicability dates.
- §802-899 [Reserved]
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- Calculators
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- Togo
- Tokelau
- Tonga
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- U.S. Federal Regulations - Subchapter A
- Uganda
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- Uruguay
- U.S. Federal
- U.S. Federal Regulations - Subchapters B - H
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