26 CFR Part 301 - PROCEDURE AND ADMINISTRATION

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There are 8 Updates appearing in the Federal Register for 26 CFR 301. View below or at eCFR (GPOAccess)

Authority:
Section 301.1474-1 also issued under 26 U.S.C. 1474(f).
Section 301.6011-2 also issued under 26 U.S.C. 6011(e).
Section 301.6011-3 also issued under 26 U.S.C. 6011.
Section 301.6011-5 also issued under 26 U.S.C. 6011.
Section 301.6011-6 also issued under 26 U.S.C. 6011(a).
Section 301.6011-7 also issued under 26 U.S.C. 6011(e).
Section 301.6033-4 also issued under 26 U.S.C. 6033.
Section 301.6036-1 also issued under 26 U.S.C. 6036.
Section 301.6037-2 also issued under 26 U.S.C. 6037.
Section 301.6050M-1 also issued under 26 U.S.C. 6050M.
Section 301.6061-1 also issued under 26 U.S.C. 6061.
Section 301.6081-2 also issued under 26 U.S.C. 6081(a).
Section 301.6103(c)-1 also issued under 26 U.S.C. 6103(c).
Section 301.6103(j)(1)-1 also issued under 26 U.S.C. 6103(j)(1).
Section 301.6103(j)(1)-1T also issued under 26 U.S.C. 6103(j)(1);
Section 301.6103(j)(5)-1 also issued under 26 U.S.C. 6103(j)(5).
Section 301.6103(k)(6)-1 also issued under 26 U.S.C. 6103(k)(6);
Section 301.6103(k)(6)-1T also issued under 26 U.S.C. 6103(k)(6);
Section 301.6103(k)(9)-1 also issued under 26 U.S.C. 6103(k)(9) and 26 U.S.C. 6103(q).
Section 301.6103(l)-1 also issued under 26 U.S.C. 6103(q).
Section 301.6103(l)(14)-1 also issued under 26 U.S.C. 6103(l)(14).
Section 301.6103(m)-1 also issued under 26 U.S.C. 6103(q).
Section 301.6103(n)-1 also issued under 26 U.S.C. 6103(n).
Section 301.6103(n)-2 also issued under 26 U.S.C. 6103(n).
Section 301.6103(n)-2 also issued under 26 U.S.C. 6103(q).
Section 301.6103(p)(2)(B)-1 also issued under 26 U.S.C. 6103(p)(2).
Section 301.6103(p)(2)(B)-1T also issued under 26 U.S.C. 6103(p)(2).
Sections 301.6103(p)(4)-1 and 301.6103(p)(7)-1T also issued under 26 U.S.C. 6103(p)(4) and (7) and (q),
Section 301.6104(a)-6(d) is also issued under 5 U.S.C. 552.
Section 301.6104(b)-1(d)(4) is also issued under 5 U.S.C. 552.
Section 301.6104(d)-1(d)(3)(i) is also issued under 5 U.S.C. 552.
Section 301.6104(d)-2 also issued under 26 U.S.C. 6104(d)(3).
Section 301.6104(d)-3 also issued under 26 U.S.C. 6104(d)(3).
Section 301.6104(d)-4 also issued under 26 U.S.C. 6104(e)(3).
Section 301.6104(d)-5 also issued under 26 U.S.C. 6104(e)(3).
Section 301.6109-1 also issued under 26 U.S.C. 6109 (a), (c), and (d).
Section 301.6109-3 also issued under 26 U.S.C. 6109.
Section 301.6111-1T also issued under 26 U.S.C. 6111.
Section 301.6111-2T also issued under 26 U.S.C. 6111(f)(4).
Section 301.6111-3 also issued under 26 U.S.C. 6111.
Section 301.6111-3T also issued under 26 U.S.C. 6111.
Section 301.6112-1T also issued under 26 U.S.C. 6112.
Section 301.6114-1 also issued under 26 U.S.C. 6114.
Section 301.6222(a)-1T also issued under 26 U.S.C. 6230(k).
Section 301.6222(a)-2T also issued under 26 U.S.C. 6230(k).
Section 301.6222(b)-1T also issued under 26 U.S.C. 6230(k).
Section 301.6222(b)-2T also issued under 26 U.S.C. 6230(k).
Section 301.6222(b)-3T also issued under 26 U.S.C. 6230 (i) and (k).
Section 301.6223(a)-1T also issued under 26 U.S.C. 6230(k).
Section 301.6223(a)-2T also issued under 26 U.S.C. 6230(k).
Section 301.6223(b)-1T also issued under 26 U.S.C. 6230 (i) and (k).
Section 301.6223(b)-2T also issued under 26 U.S.C. 6230(k).
Section 301.6223(c)-1T also issued under 26 U.S.C. 6223(c) and 6230 (i) and (k).
Section 301.6223(e)-1T also issued under 26 U.S.C. 6230(k).
Section 301.6223(e)-2T also issued under 26 U.S.C. 6230 (i) and (k).
Section 301.6223(f)-1T also issued under 26 U.S.C. 6230(k).
Section 301.6223(g)-1T also issued under 26 U.S.C. 6223(g) and 6230 (i) and (k).
Section 301.6223(h)-1T also issued under 26 U.S.C. 6230 (i) and (k).
Section 301.6224(a)-1T also issued under 26 U.S.C. 6230(k).
Section 301.6224(b)-1T also issued under 26 U.S.C. 6230 (i) and (k).
Section 301.6224(c)-1T also issued under 26 U.S.C. 6230 (i) and (k).
Section 301.6224(c)-2T also issued under 26 U.S.C. 6230(k).
Section 301.6224(c)-3T also issued under 26 U.S.C. 6230 (i) and (k).
Section 301.6226(a)-1T also issued under 26 U.S.C. 6230(k).
Section 301.6226(b)-1T also issued under 26 U.S.C. 6230(k).
Section 301.6226(e)-1T also issued under 26 U.S.C. 6230(k).
Section 301.6226(f)-1T also issued under 26 U.S.C. C. 6230(k).
Section 301.6229(c)(2)-1 is also issued under 26 U.S.C. 6230(k).
Section 301.6229(c)(2)-1T also issued under 26 U.S.C. § 6230(k).
Section 301.6231(a)(6)-1T also issued under 26 U.S.C. 6230(k).
Section 301.6231(a)(7)-1 also issued under 26 U.S.C. 6230 (i) and (k).
Section 301.6231(a)(7)-2 also issued under 26 U.S.C. 6230 (i) and (k).
Section 301.6231(a)(12)-1T also issued under 26 U.S.C. 6230(k) and 6231(a)(12).
Section 301.6231(c)-1 also issued under 26 U.S.C. 6231(c)(1) and (3).
Section 301.6231(c)-2 also issued under 26 U.S.C. 6231(c)(1) and (3).
Section 301.6231(c)-3T also issued under 26 U.S.C. 6230(k) and 6231(c).
Section 301.6231(c)-4T also issued under 26 U.S.C. 6230(k) and 6231(c).
Section 301.6231(c)-5T also issued under 26 U.S.C. 6230(k) and 6231(c).
Section 301.6231(c)-6T also issued under 26 U.S.C. 6230(k) and 6231(c).
Section 301.6231(c)-7T also issued under 26 U.S.C. 6230(k) and 6231(c).
Section 301.6231(c)-8T also issued under 26 U.S.C. 6230(k) and 6231(c).
Section 301.6231(d)-1T also issued under 26 U.S.C. 6230(k).
Section 301.6231(e)-1T also issued under 26 U.S.C. 6230(k).
Section 301.6231(e)-2T also issued under 26 U.S.C. 6230(k).
Section 301.6231(f)-1T also issued under 26 U.S.C. 6230 (i) and (k) and 6231(f).
Section 301.6233-1T also issued under 26 U.S.C. 6230(k) and 6233.
Section 301.6241-1T also issued under 26 U.S.C. 6241.
Section 301.6245-1T also issued under 26 U.S.C. 6245.
Section 301.6311-2 also issued under 26 U.S.C. 6311.
Section 301.6323(f)-(1)(c) also issued under 26 U.S.C. 6323(f)(3).
Section 301.6325-1T also issued under 26 U.S.C. 6326.
Section 301.6343-1 also issued under 26 U.S.C. 6343.
Section 301.6343-2 also issued under 26 U.S.C. 6343.
Section 301.6402-3 also issued under 95 Stat. 357 amending 88 Stat. 2351.
Section 301.6402-7 also issued under 26 U.S.C. 6402(i) and 6411(c).
Section 301.6404-2 also issued under 26 U.S.C. 6404.
Section 301.6404-3 also issued under 26 U.S.C. 6404(f)(3).
Section 301.6621-1 also issued under 26 U.S.C. 6230(k).
Section 301.6689-1T also issued under 26 U.S.C. 6689(a).
Section 301.7216-2, paragraphs (o) and (p) also issued under 26 U.S.C. 7216(b)(3).
Section 301.7502-1 also issued under 26 U.S.C. 7502.
Section 301.7502-2 also issued under 26 U.S.C. 7502.
Section 301.7507-1 also issued under 26 U.S.C. 597.
Section 301.7507-9 also issued under 26 U.S.C. 597.
Section 301.7508-1 also issued under 26 U.S.C. 7508(a)(1)(K).
Section 301.7508A-1 also issued under 26 U.S.C. 7508(a)(1)(K) and 7508A(a).
Section 301.7605-1 also issued under section 6228(b) of the Technical and Miscellaneous Revenue Act of 1988.
Section 301.7623-1 also issued under 26 U.S.C. 7623.
Section 301.7624-1 also issued under 26 U.S.C. 7624.
Sections 301.7701(b)-1 through 301.7701(b)-9 also issued under 26 U.S.C. 7701(b)(11).
Section 301.7701(i)-1(g)(1) also issued under 26 U.S.C. 7701(i)(2)(D).
Section 301.7701(i)-4(b) also issued under 26 U.S.C. 7701(i)(3).
Section 301.9000-1 also issued under 5 U.S.C. 301 and 26 U.S.C. 6103(q) and 7804;
Section 301.9000-2 also issued under 5 U.S.C. 301 and 26 U.S.C. 6103(q) and 7804;
Section 301.9000-3 also issued under 5 U.S.C. 301 and 26 U.S.C. 6103(q) and 7804;
Section 301.9000-4 also issued under 5 U.S.C. 301 and 26 U.S.C. 6103(q) and 7804;
Section 301.9000-5 also issued under 5 U.S.C. 301 and 26 U.S.C. 6103(q) and 7804;
Section 301.9000-6 also issued under 5 U.S.C. 301 and 26 U.S.C. 6103(q) and 7804;
Section 301.9100-1T also issued under 26 U.S.C. 6081.
Section 301.9100-2T also issued under 26 U.S.C. 6081.
Section 301.9100-3T also issued under 26 U.S.C. 6081.
Section 301.9100-4T also issued under 26 U.S.C. 168(f)(8)(G).
Section 301.9100-7T also issued under 26 U.S.C. 42, 48, 56, 83, 141, 142, 143, 145, 147, 165, 168, 216, 263, 263A, 448, 453C, 468B, 469, 474, 585, 616, 617, 1059, 2632, 2652, 3121, 4982, 7701; and under the Tax Reform Act of 1986, 100 Stat. 2746, sections 203, 204, 243, 311, 646, 801, 806, 905, 1704, 1801, 1802, and 1804.
Section 301.9100-8 also issued under 26 U.S.C. 1(i)(7), 41(h), 42(b)(2)(A)(ii), 42(d)(3), 42(f)(1), 42(g)(3), 42(i)(2)(B), 42(j)(5)(B), 121(d)(9), 142(i)(2), 165(l), 168(b)(2), 219(g)(4), 245(a)(10), 263A(d)(1), 263A(d)(3)(B), 263A(h), 460(b)(3), 643(g)(2), 831(b)(2)(A), 835(a), 865(f), 865(g)(3), 865(h)(2), 904(g)(10), 2056(b)(7)(c)(ii), 2056A(d), 2523(f)(6)(B), 3127, and 7520(a); the Technical and Miscellaneous Revenue Act of 1988, 102 Stat. 3324, sections 1002(a)(23)(B), 1005(c)(11), 1006(d)(15), 1006(j)(1)(C), 1006(t)(18)(B), 1012(n)(3), 1014(c)(1), 1014(c)(2), 2004(j)(1), 2004(m)(5), 5012(e)(4), 6181(c)(2), and 6277; and under the Tax Reform Act of 1986, 100 Stat. 2746, section 905(a).
Sections 301.9100-9T, 301.9100-10T and 301.9100-11T also issued under 26 U.S.C. 1103 (g) and (h) and 6158(a).
Section 301.9100-16T also issued under 26 U.S.C. 463(d).
Source:
32 FR 15241, Nov. 3, 1967, unless otherwise noted.
Editorial Note:
In the text of this part, integral section references are to sections of the Internal Revenue Code of 1954; decimal section references are to the Code of Federal Regulations.
References in the text to the “Code” are references to sections of the Internal Revenue Code of 1954.

Title 26 published on 2014-04-01

The following are only the Rules published in the Federal Register after the published date of Title 26.

For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.

  • 2014-08-12; vol. 79 # 155 - Tuesday, August 12, 2014
    1. 79 FR 47246 - Awards for Information Relating to Detecting Underpayments of Tax or Violations of the Internal Revenue Laws
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Final regulations.
      Effective Date: These regulations are effective on August 12, 2014. Applicability Date: Sections 301.7623-1, 301.7623-2, 301.7623-3, and 301.6103(h)(4)-1 apply to information submitted on or after August 12, 2014, and to claims for award under sections 7623(a) and 7623(b) that are open as of August 12, 2014. Section 301.7623-4 applies to information submitted on or after August 12, 2014, and to claims for award under section 7623(b) that are open as of August 12, 2014.
      26 CFR Part 301

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.


United States Code
Statutes at Large

Title 26 published on 2014-04-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR 301 after this date.

  • 2014-08-12; vol. 79 # 155 - Tuesday, August 12, 2014
    1. 79 FR 47246 - Awards for Information Relating to Detecting Underpayments of Tax or Violations of the Internal Revenue Laws
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Final regulations.
      Effective Date: These regulations are effective on August 12, 2014. Applicability Date: Sections 301.7623-1, 301.7623-2, 301.7623-3, and 301.6103(h)(4)-1 apply to information submitted on or after August 12, 2014, and to claims for award under sections 7623(a) and 7623(b) that are open as of August 12, 2014. Section 301.7623-4 applies to information submitted on or after August 12, 2014, and to claims for award under section 7623(b) that are open as of August 12, 2014.
      26 CFR Part 301