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For regulations concerning the lien for taxes, see § 301.6321-1 of this chapter (Regulations on Procedure and Administration).
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.
§ 2010 - Unified credit against estate tax
§ 2518 - Disclaimers
§ 6060 - Information returns of tax return preparers
§ 6081 - Extension of time for filing returns
§ 6109 - Identifying numbers
§ 6302 - Mode or time of collection
§ 7520 - Valuation tables
§ 7805 - Rules and regulations