Sec. 301.6043 Statutory provisions; return re garding corporate dissolution or liquidation. 301.6043-1 Returns of information regarding corporate dissolutions or liquidations. 301.6044 Statutory provisions; returns regarding payments of patronage dividends. 301.6044-1 Returns of information regarding payments of patronage dividends. 301.6045 Statutory provisions; returns of brokers. 301.6046 Statutory provisions; returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock. 301.6046-1 Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock. 301.6047 Statutory provisions; information relating to certain trusts and annuity and bond purchase plans. 301.6047-1 Information relating to certain trusts and annuity and bond purchase plans. 301.6048 Statutory provisions; returns as to creation of or transfers to certain foreign trusts. 301.6048-1 Returns as to creation of or transfers to certain foreign trusts. 301.6049 Statutory provisions; returns regarding payments of interest. 301.6049-1 Returns regarding payments of interest. 301.6050 Statutory provisions; returns relating to certain transfers to exempt organizations. 301.6050-1 Returns relating to certain transfers to exempt organizations. Information Regarding Wages Paid 301.6051 Statutory provisions; receipts for employees. 301.6051-1 Receipts for employees. 301.6052 Statutory provisions; returns regarding payment of wages in the form of group-term life insurance. 301.6052-1 Information returns and statements regarding payment of wages in the form of group-term life insurance. SIGNING AND VERIFYING OF RETURNS AND OTHER DOCUMENTS 301.6061 Statutory provisions; signing of returns and other documents. 301.6061-1 Signing of returns and other documents. 301.6062 Statutory provisions; signing of corporation returns. 301.6062-1 Signing of corporation returns. 301.6063 Statutory provisions; signing of partnership returns. 301.6063-1 Signing of partnership returns. 301.6064 Statutory provisions; signature presumed authentic. 301.6064-1 Signature presumed authentic. 301.6065 Statutory provisions; verification of returns. 301.6065-1 Verification of returns. 301.6072 Statutory provisions; time for filing income tax returns. 301.6072-1 Time for filing income tax returns. 301.6073 Statutory provisions; time for filing declarations of estimated income tax by individuals. 301.6073-1 Time for filing declarations of estimated income tax by individuals. 301.6074 Statutory provisions; time for filing declarations of estimated income tax by corporations. 301.6074-1 Time for filing declarations of estimated income tax by corporations. 301.6075 Statutory provisions; time for filing estate and gift tax returns. 301.6075-1 Time for filing estate and gift tax returns. EXTENSION OF TIME FOR FILING RETURNS 301.6096 Statutory provisions; designation by individuals. 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. MISCELLANEOUS PROVISIONS 301.6101 Statutory provisions; period covered by returns or other documents. 301.6101-1 Period covered by returns or other documents. 301.6102 Statutory provisions; computations on returns or other documents. 301.6102-1 Computations on returns or other documents. 301.6103 (a) Statutory provisions; publicity of returns and lists of taxpayers; public record and inspection. 301.6103(a)-1 Inspection of returns by certain classes of persons and State and Federal government establishments pursuant to Executive order. 301.6103(a)-2 Copies of returns. 301.6103 (a)-100 Inspection by Department of Health, Education, and Welfare of individual income tax returns. 301.6103 (a)-101 Inspection of returns by committees of Congress other than those enumerated in section 6103 (d). Sec. 301.6103 (a)-102 Inspection by Securities and Exchange Commission of transcript cards and corporate and individual income tax returns. 301.6103(a)-103 Inspection of returns by the Advisory Commission on Intergovernmental Relations. 301.6103(a)-104 Inspection by Department of Commerce of income tax returns made under the Internal Revenue Code of 1954. 301.6103 (a)-105 Inspection by Renegotiation Board of income tax returns made under the Internal Revenue Code of 1954. 301.6103 (a)-106 Inspection by Federal Trade Commission of income tax returns of corporations made under the Internal Revenue Code of 1954. 801.6103 (a)-107 Inspection of certain in terest by the Board of Governors of the turns by the Board of Governors of the Federal Reserve System and the Federal Reserve Banks. 301.6103 (a)-109 Inspection of returns by Department of the Treasury for economic stabilization purposes. 801.6103(b) Statutory provisions; publicity of returns and lists of taxpayers; inspection by States. 301.6103(b)-1 Inspection by States. 301.6103 (c) Statutory provisions; publicity of returns and lists of taxpayers; inspection by shareholders. 301.6103 (c)-1 Inspection of corporation returns by shareholders. 301.6103 (d) Statutory provisions; publicity of returns and lists of taxpayers; inspection by committees of Congress. 801.6103 (d)-1 Inspection by committees of Congress. 301.6103 (e) Statutory provisions; publicity of returns and lists of taxpayers; declarations of estimated tax. 801.6103 (f) Statutory provisions; publicity of returns and lists of taxpayers; inspection of list of taxpayers. 801.6103 (f)-1 Publio lists of persons making returns of income tax and of unemployment tax. 801.6104 Statutory provisions; publicity of information required from certain exempt organizations and certain trusts. 301.6104-1 Public inspection of applications for tax exemption. 801.6104-2 Publicity of information on certain information returns and annual reports. 801.6104-3 Disclosure of certain information to State officers. 801.6104 4 Public inspection of private foundations' annual reports. 801.6105 Statutory provisions; compilation of relief from excess profits tax cases. 301.6105-1 Compilation of relief from excess profits tax cases. 301.6106 Statutory provisions; publicity of unemployment tax returns. 801.6152-1 Installment payments. 901.6153 Statutory provisions; installment payments of estimated income tax by individuals. 801.6153-1 Installment payments of estimated income tax by individuais. 301.6154 Statutory provisions; installment payments of estimated income tax by corporations. 301.6154-1 Installment payments of estimated income tax by corporations. 301.6155 Statutory provisions; payment on notice and demand. 301.6155-1 Payment on notice and demand. 301.6156 Statutory provisions; installment payments of tax on use of highway motor vehicles. 301.6156-1 Installment payments of tax on use of highway motor vehicles. 301.6157 Statutory provisions; payment of Federal unemployment tax on quarterly or other time period basis. EXTENSIONS OF TIME FOR PAYMENT 301.6161 Statutory provisions; extension of time for paying tax. 301.6161-1 Extension of time for paying tax. 301.6162 Statutory provisions; extension of time for payment of tax on gain attributable to liquidation of personal holding companies. 301.6162-1 Extension of time for payment of tax on gain attributable to liquidation of personal holding companies. 301.6163 Statutory provisions; extension of time for payment of estate tax on value of reversionary or remainder interest in property. 301.6163-1 Extension of time for payment of estate tax on value of reversionary or remainder interest in property. 301.6164 Statutory provisions; extension of time for payment of taxes by corporations expecting carry backs. 301.6164-1 Extension of time for payment of taxes by corporations expecting carrybacks. payment 301.6311 Statutory provisions; by check or money order. 301.6311-1 Payment by check or money order. 801.6312 Statutory provisions; payment by U.S. notes and certificates of indebtedness. 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 Statutory provisions; fractional parts of a cent. 301.6313-1 Fractional parts of a cent. 301.6314 Statutory provisions; receipt for taxes. 301.6314-1 Receipt for taxes. 301.6315 Statutory provisions; payments of estimated income tax. 301.6315-1 Payments of estimated income tax. 301.6331-1 Levy and distraint. 301.6332 Statutory provisions; surrender of property subject to levy. 801.6332-1 Surrender of property subject to levy. 301.6332-2 Surrender of property subject to levy in the case of life insurance and endowment contracts. 301.6333 Statutory provisions; production of books. 301.6333-1 Production of books. 301.6334 Statutory provisions; property exempt from levy. 301.6334-1 Property exempt from levy. 301.6335 Statutory provisions; sale of seized property. 301.6335-1 Sale of seized property. 301.6336 Statutory provisions; sale of perishable goods. 301.6336-1 Sale of perishable goods. 301.6337 Statutory provisions; redemption of property. 801.6337-1 Redemption of property. 301.6338 Statutory provisions; certificate of sale; deed of real property. 301.6338-1 Certificate of sale; deed of real property. 301.6339 Statutory provisions; legal effect of certificate of sale of personal property and deed of real property. 301.6339-1 Legal effect of certificate of sale of personal property and deed of real property. 301.6340 Statutory provisions; records of sale. 301.6340-1 Records of sale. 801.6341 Stautory provisions; expense of levy and sale. 301.6341-1 Expense of levy and sale. 301.6342 Statutory provisions; application of proceeds of levy. 301.6342-1 Application of proceeds of levy. 301.6343 Statutory provisions; authority to release levy and return property. 301.6343-1 Authority to release levy and return property. 301.6344 Statutory provisions; cross refer ences. Abatements, Credits, and Refunds 301.6401 Statutory provisions; amounts Sec. 301.6402 Statutory provisions; authority to make credits or refunds. 801.6402-1 Authority to make credits or refunds. 301.6402-2 Claims for credit or refund. 301.6402-3 Special rules applicable to income tax. 801.6402-4 Payments in excess of amounts shown on return. 301.6403 Statutory provisions; overpayment of installment. 801.6403-1 Overpayment of installment. 301.6404 Statutory provisions; abatements. 301.6404-1 Abatements. 301.6405 Statutory provisions; reports of refunds and credits. 801.6405-1 Reports of refunds and credits. 801.6406 Statutory provisions; prohibition of administrative review of decisions. 301.6407 Statutory provisions; date of allowance of refund or credit. 801.6407-1 Date of allowance of refund or credit. RULES OF SPECIAL APPLICATION 301.6411 Statutory provisions; tentative carryback adjustments. 801.6411-1 Tentative carryback adjustments. 301.6412 Statutory provisions; floor stocks refunds. 301.6413 Statutory provisions; special rules applicable to certain employment taxes. 801.6413-1 Special rules applicable to certain employment taxes. 301.6414 Statutory provisions; income tax withheld. 301.6414-1 Income tax withheld. 301.6415 Statutory provisions; credits or refunds to persons who collected certain taxes. 301.6415-1 Credits or refunds to persons who collected certain taxes. 301.6416 Statutory provisions; certain taxes on sales and services. 301.6416-1 Certain taxes on sales and services. 301.6417 Statutory provisions; coconut and palm oil. 301.6417-1 Coconut and palm oil. 301.6418 Statutory provisions; sugar. 301.6418-1 Sugar. 301.6419 Statutory provisions; excise tax on wagering. 301.6419-1 Excise tax on wagering. 301.6420 Statutory provisions; gasoline used on farms. 301.6420-1 Gasoline used on farms. 301.6421 Statutory provisions; gasoline used for certain nonhighway purposes or by local transit systems. 301.6421-1 Gasoline used for certain nonhighway purposes or by local transit systems. 301.6422 Statutory provisions; cross refer ences. 301.6423 Statutory provisions; conditions to allowance in the case of alcohol and tobacco taxes. tions on assessment and collection; certain income tax returns of corporations. 301.6501 (g)-1 Certain income tax returns of corporations. 301.6501 (h) Statutory provisions; limita tions on assessment and collection; net operating loss or capital loss carrybacks. 301.6501 (h)-1 Net operating loss or capital loss carrybacks. 301.6501 (1) Statutory provisions; limita tions on assessment and collection; foreign tax carrybacks. 301.6501 (1)-1 Foreign tax carrybacks; taxable years beginning after December 31, 1957. 301.6501 (1) Statutory provisions; limita tions on assessment and collection; investment credit carrybacks. 301.6501 (1)-1 Investment credit carryback; taxable years ending after December 31, 1961. 301.6501(k) Statutory provisions; limita tions on assessment and collection; reductions of policyholders surplus account of life insurance companies. 301.6501 (1) Statutory provisions; limitations on assessment and collection; joint income return after separate return. 9 Sec. 301.6501(m) Statutory provisions; limitations on assessment and collection; tentative carryback adjustment assessment period. 301.6501 (m)-1 Tentative carryback adjustment assessment period. 301.6501 (0) Statutory provisions; limitation on assessment and collection; work incentive program credit carrybacks. 301.6501 (0)-1 Work incentive program credit carrybacks, taxable years beginning after December 31, 1971. 301.6502 Statutory provisions; collection after assessment. 301.6502-1 Collection after assessment. 301.6503 (a) Statutory provisions; suspension of running of period of limitation; issuance of statutory notice of deficiency. 301.6503 (a)-1 Suspension of running of period of limitation; issuance of statutory notice of deficiency. 801.6503(b) Statutory provisions; suspension of running of period of limitation; assets of taxpayer in control or custody of court. 301.6503(b)-1 Suspension of running of period of limitation; assets of taxpayer in control or custody of court. 301.6503 (c) Statutory provisions; suspension of running of period of limitation; taxpayer outside United States. 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) Statutory provisions; suspen sion of running of period of limitation; extensions of time for payment of estate tax. 301.6503 (d)-1 Suspension of running of period of limitation; extension of time for payment of estate tax. 801.6503 (e) Statutory provisions; suspension of running of period of limitation; certain powers of appointment. 301.6503 (e)-1 Suspension of running of period of limitation; certain powers of appointment. |