301.6401-1 Amounts treated as overpayments. 301.6402 Statutory provisions; authority to make credits or refunds. 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. 301.6402-4 Payments in excess of amounts shown on return. 301.6403 Statutory provisions; overpayment of installment. 301.6403-1 Overpayment of installment. 301.6404 Statutory provisions; abatements. 301.6404-1 Abatements. 301.6405 Statutory provisions; reports of refunds and credits. 301.6405-1 Reports of refunds and credits. 301.6406 Statutory provisions; prohibition of administrative review of decisions. 301.6407 Statutory provisions; date of allowance of refund or credit. 301.6407-1 Date of allowance of refund or credit. RULES OF SPECIAL APPLICATION 301.6411 Statutory provisions; tentative carryback adjustments. 301.6411-1 Tentative carryback adjustments. 301.6412 Statutory provisions; floor stocks LIMITATIONS ON ASSESSMENT AND COLLECTION 301.6501 (a) Statutory provisions; limita tions on assessment and collection; general rule. 301.6501(a)-1 Period of limitations upon assessment and collection. 301.6501 (b) Statutory provisions; limitations on assessment and collection; time return deemed filed. 301.6501(b)-1 Time return deemed filed for purposes of determining limitations. 301.6501 (c) Statutory provisions; limitations on assessment and collection; exceptions. 301.6501(c)-1 Exceptions to general period of limitations on assessment and collection. 301.6501 (d) Statutory provisions; limitations on assessment and collection; request for prompt assessment. 301.6501 (d)-1 ment. 301.6501 (e) Request for prompt assess tions on assessment and collection; omission from gross income. 301.6501(e)-1 Omission from return. 301.6501 (f) Statutory provisions; limitations on assessment and collection; personal holding company tax. 301.6501 (f)-1 Personal holding company tax. 301.6501 (g) Statutory provisions; limitations on assessment and collection; certain income tax returns of corporations. 301.6501 (g)-1 Certain income tax returns of corporations. Statutory provisions; limitations on assessment and collection; investment credit carrybacks. 301.6501 (j)-1 Investment credit carryback; taxable years ending after December 31, 1961. 301.6501(k) Statutory provisions; limitations on assessment and collection; Joint income return after separate return. 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. 301.6503(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; suspen sion of running of period of limitation; location of property outside the United States or removal of property from the United States. 301.6503 (d) Statutory provisions; suspension 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. 301.6503 (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. 301.6503 (f) Statutory provisions; suspension of running of period of limitation; cross references. 301.6511(c) Statutory provisions; limitations on credit or refund; special rules applicable in case of extension of time by agreement. 301.6511 (c)-1 Special rules applicable in case of extension of time by agreement. 301.6511(d) Statutory provisions; limitations on credit or refund; special rules applicable to income taxes. 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 carrybacks. 301.6511(d)-3 Special rules applicable to credit against income tax for foreign taxes. 301.6511(d)-4 Overpayment of income tax on account of investment credit carryback. 301.6511(e) Statutory provisions; limitations on credit or refund; special rules in case of manufactured sugar. 301.6511(e)-1 Special rules applicable to manufactured sugar. 301.6511(f) Statutory provisions; limita tions on credit or refund; cross references. 301.6512 Statutory provisions; limitations in case of petition to Tax Court. 301.6512-1 Limitations in case of petition to Tax Court. 301.6513 Statutory provisions; time return deemed filed and tax considered paid. 301.6513-1 Time return deemed filed and tax considered paid. 301.6514(a) Statutory provisions; credits or refunds after period of limitation. 301.6514(a)-1 Credits or refunds after pe of effect of limitation in case of related taxes under different chapters. 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. PERIODS OF LIMITATION IN JUDICIAL 301.6531 Statutory provisions; periods of limitation on criminal prosecutions. Sec. 301.6532 Statutory provisions; periods of limitation on suits. 301.6532-1 Periods of limitation on suits by taxpayers. 301.6532-2 Periods of limitation on suits by the United States. 301.6533 Statutory provisions; cross refer ences. Interest INTEREST ON UNDERPAYMENTS 301.6601 Statutory provisions; interest on underpayment, nonpayment, or extensions of time for payment, of tax. 301.6601-1 Interest on underpayments. 301.6602 Statutory provisions; interest on erroneous refund recoverable by suit. 301.6602-1 Interest on erroneous refund recoverable by suit. INTEREST ON OVERPAYMENTS 301.6611 Statutory provisions; interest on overpayments. 301.6611-1 Interest on overpayments. 301.6612 Statutory provisions; cross refer ences. Additions to the Tax, Additional Amounts, and Assessable Penalties ADDITIONS ΤΟ THE TAX AND ADDITIONAL AMOUNTS 301.6651 Statutory provisions; failure to file tax return. 301.6651-1 Failure to file tax return. 301.6652 Statutory provisions; failure to file certain information returns. 301.6652-1 Failure to file certain information returns. 301.6653 Statutory provisions; failure to pay tax. 301.6653-1 Failure to pay tax. 301.6654 Statutory provisions; failure by individual to pay estimated income tax. 301.6654-1 Failure by individual to pay estimated income tax. 301.6655 Statutory provisions; failure by corporation to pay estimated income tax. 301.6655-1 Failure by corporation to pay estimated income tax. 301.6656 Statutory provisions; failure to make deposit of taxes. 301.6656-1 Failure to make deposit of taxes. 301.6657 Statutory provisions; bad checks. 301.6657-1 Bad checks. 301.6658 Statutory provisions; addition to tax in case of jeopardy. 301.6658-1 Addition to tax in case of jeopardy. 301.6659 Statutory provisions; applicable rules. 301.6659-1 Applicable rules. ASSESSABLE PENALTIES 301.6671 Statutory provisions; rules for application of assessable penalties. 301.6671-1 Rules for application of assessable penalties. Sec. 301.6672 Statutory provisions; failure to collect and pay over tax, or attempt to evade or defeat tax. 301.6672-1 Failure to collect and pay over tax, or attempt to evade or defeat tax. 301.6673 Statutory provisions; damages assessable for instituting proceedings before the Tax Court merely for delay. 301.6673-1 Damages assessable for instituting proceedings before the Tax Court merely for delay. 301.6674 Statutory provisions; fraudulent statement or failure to furnish statement to employee. 301.6674-1 Fraudulent statement or failure to furnish statement to employee, 301.6675 Statutory provisions; excessive claims with respect to the use of certain gasoline. 301.6675-1 Excessive claims with respect to the use of certain gasoline. 301.6676 Statutory provisions; failure to supply identifying numbers. 301.6676-1 Penalty for failure to supply identifying number. 301.6678 Statutory provisions; failure to furnish certain statements. 301.6678-1 Failure to furnish statements to payees. 301.6679 Statutory provisions; failure to file returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock. 301.6679-1 Failure to file returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock. General Provisions Relating to Stamps 301.6861 Statutory provisions; jeopardy assessments of income, estate, and gift taxes. 301.6861-1 Jeopardy assessments of income, estate, and gift taxes. 301.6862 Statutory provisions; jeopardy assessment of taxes other than income, estate, and gift taxes. 301.6862-1 Jeopardy assessment of taxes other than income, estate, and gift taxes. 301.6863 Statutory provisions; stay of collection of jeopardy assessments. 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. 301.6864 Statutory provisions; termination of extended period for payment in case of carryback. BANKRUPTCY AND RECEIVERSHIPS 301.6871 (a) Statutory provisions; claims for income, estate, and gift taxes in bankruptcy and receivership proceedings; immediate assessment. 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) Statutory provisions; claims for income, estate, and gift taxes in bankruptcy and receivership proceedings; claim filed despite pendency of Tax Court 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 Statutory provisions; suspension of period on assessment. 301.6872-1 Suspension of running of period of limitations on assessment. 301.6873 Statutory provisions; claims. unpaid Statutory provisions; fraudulent statement or failure to make statement to employees. 301.7205 Statutory provisions; fraudulent withholding exemption certificate or failure to supply information. 301.7206 Statutory provisions; fraud and false statements. 301.7207 Statutory provisions; fraudulent returns, statements, or other documents. 301.7207-1 Fraudulent returns, statement, or other documents. 301.7208 Statutory provisions; offenses relating to stamps. 301.7209 Statutory provisions; unauthorized use or sale of stamps. 301.7209-1 Unauthorized stamps. use or sale of 301.7210 Statutory provisions; failure to obey summons. 301.7211 Statutory provisions; false statements to purchasers or lessees relating to tax. 86-058-68- -2 |