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CHAPTER 14-INTERNAL REVENUE SERVICE,

DEPARTMENT OF THE TREASURY

(Continued)

(Parts 300 to 499)

SUBCHAPTER F-PROCEDURE AND ADMINISTRATION Part 300 [Reserved] 301 Procedure and Administration. 302 Taxes under the International Claims Settlement Act, as amended Au

gust 9, 1955. 303 Taxes under the Trading With the Enemy Act. 304-399 [Reserved] 400 Temporary Regulations under the Federal Tax Lien Act of 1966. 401-499 [Reserved]

Subchapter F-Procedure and Administration

PART 301-PROCEDURE AND

ADMINISTRATION

Information and Returns RETURNS AND RECORDS

RECORDS, STATEMENTS, AND SPECIAL RETURNS

Sec. 301.6001 Statutory provisions; notice or reg

ulations requiring records, statements,

and special returns. 301.6001-1 Notice or regulations requiring

records, statements, and special returns.

TAX RETURNS OR STATEMENTS

General Requirement 301.6011 Statutory provisions; general re

quirement of return, statement, or list. 301.6011-1 General requirement of return, statement, or list.

Income Tax Returns 301.6012 Statutory provisions; persons re

quired to make returns of income. 301.6012–1 Persons required to make returns

of income. 301.6013 Statutory provisions; joint returns

of income tax by husband and wife. 301.6013-1 Joint returns of income tax by

husband and wife. 301.6014 Statutory provisions; income tax

return-tax not computed by taxpayer. 301.6014-1 Income tax return-tax not com

puted by taxpayer. 301.6015 Statutory provisions; declaration

of estimated income tax by individuals. 301.6015-1 Declaration of estimated income

tax by individuals. 301.6016 Statutory provisions; declarations

of estimated income tax by corporations. 301.6016-1 Declaration of estimated income

tax by corporations. 301.6017 Statutory provisions; self-employ

ment tax returns. 301.6017-1 Self-employment tax returns.

Estate and Gift Tax Returns 301.6018 Statutory provisions; estate tax

returns. 301.6018-1 Estate tax returns. 301.6019 Statutory provisions; gift tax re

turns. 301.6019-1 Gift tax returns.

Miscellaneous Provisions 301.6020 Statutory provisions; returns

prepared for or executed by Secretary. 301.6020-1 Returns prepared or executed by

district directors or other internal

revenue officers. 301.6021 Statutory provisions; listing by

Secretary of taxable objects owned by

nonresidents of internal revenue districts. 301.6021-1 Listing by district directors of

taxable objects owned by nonresidents of internal revenue districts.

INFORMATION RETURNS Information Concerning Persons Subject to

Special Provisions Sec. 301.6031 Statutory provisions; return of

partnership income. 301.6031-1 Return of partnership income. 301.6032 Statutory provisions; returns of

banks with respect to common trust

funds. 301.6032-1 Returns of banks with respect to

common trust funds. 301.6033 Statutory provisions; returns by

exempt organizations. 301.6033-1 Returns by exempt organizations. 301.6034 Statutory provisions; returns by

trusts claiming charitable deductions

under section 642(c). 301.6034–1 Returns by trusts claiming

charitable or other deductions under

section 642(c). 301.6035 Statutory provisions; returns of

officers, directors, and shareholders of

foreign personal holding companies. 301.6035-1 Returns of officers, directors

and shareholders of foreign personal

holding companies. 301.6036 Statutory provisions; notice of

qualification as executor or receiver. 301.6036-1 Notice required of executor or

of receiver or other like fiduciary. 301.6037 Statutory provisions; return of

electing small business corporation. 301.6037-1 Return of electing small busi

ness corporation. 301.6038 Statutory provisions; information

with respect to certain foreign cor

rations. 301.6038-1 Information returns required of

U.S. persons with respect to certain

foreign corporations. 301.6039 Statutory provisions; cross refer

ences. Information Concerning Transactions With

Other Persons 301.6041 Statutory provisions; information

at source. 301.6041-1 Returns of information regard

ing certain payments. 301.6042 Statutory provisions; returns re

garding payments of dividends and cor

porate earnings and profits. 301.6042-1 Returns of information regard

ing payments of dividends and corpo

rate earnings and profits. 301.6043 Statutory provisions; return re

garding corporate dissolution or liqui

dation. 301.6043–1 Returns of information regard

ing corporate dissolutions or liquidations. 301.6044 Statutory provisions; returns re

garding payments of patronage divi

dends. 301.6044–1 Returns of information regard

ing payments of patronage dividends. 301.6045 Statutory provisions; returns of

brokers.

Sec.
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

301.6081 Statutory provisions; extension of

time for filing returns. 301.6081-1 Extension of time for filing re

turns.

PLACE FOR FILING RETURNS OR OTHER

DOCUMENTS

Sec. 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 re

organization 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 for

eign trusts. 301.6048-1 Returns as to creation of or

transfers to certain foreign trusts. 301.6049 Statutory provisions; returns re

garding payments of interest. 301.6049-1 Returns regarding payments of

interest.
Information Regarding Wages Paid

Employees 301.6051 Statutory provisions; receipts for

employees. 301.6051-1 Receipts for employees.

301.6091 Statutory provisions; place for

filing returns or other documents. 301.6091-1 Place for filing returns or other

documents.

MISCELLANEOUS PROVISIONS

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.

301.6101 Statutory provisions; period cov

ered by returns or other documents. 301.6101-1 Period covered by returns or

other documents. 301.6102 Statutory provisions; computa

tions on returns or other documents. 301.6102–1 Computation on returns or other

documents. 301.6103(a) Statutory provisions; publicity

of returns and lists of taxpayers; pub

lic record and inspection. 301.6103(a)-1 Inspection of returns by cer

tain classes of persons and State and Federal government establishments pur

suant to Executive order. 301.6103(a)-2 Copies of returns. 301.6103(a)-100 Inspection by Department

of Health, Education, and Welfare of in

dividual income tax returns. 301.6103(a)-101 Inspection of returns by

committees of Congress other than those

enumerated in section 6103(d). 301.6103(a)-102 Inspection by Securities

and Exchange Commission of transcript cards and corporate and individual in

come tax eturns. 301.6103(a)-103 Inspection of returns by

the Advisory Commission on Intergov

ernmental 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 Renegotia

tion 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. 301.6103(a)-107 Inspection of certain in

terest equalization tax information returns by the Board of Governors of the Federal Reserve System and the Federal

Reserve Banks. 301.6103(b) Statutory provisions; publicity

of returns and lists of taxpayers; inspection by States.

TIME FOR FILING RETURNS AND OTHER

DOCUMENTS

301.6071 Statutory provisions; time for fil

ing returns and other documents. 301.6071-1 Time for filing returns and other

documents. 301.6072 Statutory provisions; time for fil

ing income tax returns. 301.6072-1 Time for filing income tax re

turns. 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.

Sec. 301.6103(b)-1 Inspection by States. 301.6103(C) Statutory provisions; publicity

of returns and lists of taxpayers; inspec

tion by shareholders. 301.6103(C)-1 Inspection of corporation re

turns by shareholders. 301.6103(d) Statutory provisions; publicity

of returns and lists of taxpayers; inspec

tion by committees of Congress. 301.6103(d)-1 Inspection by committees of

Congress. 301.6103(e) Statutory provisions; publicity

of returns and lists of taxpayers; declara

tions of estimated tax. 301.6103(f) Statutory provisions; publicity

of returns and lists of taxpayers; inspec

tion of list of taxpayers. 301.6103 (f)-1 Public lists of persons making

returns of income tax and of unemploy

ment tax 301.6104 Statutory provisions; publicity of

information required from certain ex

empt organizations and certain trusts. 301.6104-1 Public inspection of applications

for tax exemption. 301.6104-2 Publicity of information on cer

tain information returns. 301.6105 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. 301.6106-1 Publicity of unemployment tax

returns. 301.6107 Statutory provisions; list of special

taxpayers for public inspection. 301.6107–1 Public list of persons paying spe

cial taxes. 301.6108 Statutory provisions; publication

of statistics of income. 301.6108-1 Publication of statistics of in

come. 301.6109 Statutory provisions; identifying

numbers. 301.6109–1 Identifying numbers. 301.6110 Statutory provisions; cross refer

ences.

Sec. 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

taxes under provisions of the Tariff Act.

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 corpora

tions expecting carrybacks. 301.6164-1 Extension of time for payment

of taxes by corporations expecting carry

backs. 301.6165 Statutory provisions; bonds where

time to pay tax or deficiency has been

extended 301.6165-1 Bonds where time to pay the tax

or deficiency has been extended. 301.6166 Statutory provisions; extension of

time for payment of estate tax where estate consists largely of interest in

closely held business. 301.6166-1 Extension of time for payment

of estate tax where estate consists largely of interest in closely held business.

Assessment IN GENERAL

Time and Place for Paying Tax PLACE AND DUE DATE FOR PAYMENT OF TAX 301.6151 Statutory provisions; time and

place for paying tax shown on returns. 301.6151-1 Time and place for paying tax

shown on returns. 301.6152 Statutory provisions; installment

payments. 301.6152–1 Installment payments. 301.6153 Statutory provisions; installment

payments of estimated income tax by

individuals. 301.6153–1 Installment payments of esti

mated income tax by individuals. 301.6154 Statutory provisions; installment

payments of estimated income tax by

corporations. 301.6154-1 Installment payments of esti

mated income tax by corporations.

301.6201 Statutory provisions; assessment

authority. 301.6201-1 Assessment authority. 301.6202 Statutory provisions; establish

ment by regulations of mode or time

of assessment. 301.6203 Statutory provisions; method of

assessment. 301.6203-1 Method of assessment. 301.6204 Statutory provisions; supplemental

assessments. 301.6204–1 Supplemental assessments. 301.6205 Statutory provisions; special rules

applicable to certain employment taxes. 301.6205–1 Special rules applicable to cer

tain employment taxes. 301.6206 Statutory provisions; special rules

applicable to excessive claims under sections 6420 and 6421.

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