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U.S. Code of Federal Regulations
Regulations most recently checked for updates: Dec 14, 2025
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Title 26
Chapter I
Part 301
Subpart 0 - General Rules
APPLICATION OF INTERNAL REVENUE LAWS
§ 301.7803-1 - Security bonds covering personnel of the Internal Revenue Service.
§ 301.7805-1 - Rules and regulations.
§ 301.7811-1 - Taxpayer assistance orders.
§ 301.7803-2 - Internal Revenue Service Independent Office of Appeals resolution of Federal tax controversies without litigation.
§ 301.7803-3 - Requests for referral to the Internal Revenue Service Independent Office of Appeals following the issuance of a notice of deficiency.
§ 301.9000-1 - Definitions when used in §through 301.9000-6.
§ 301.9000-2 - Considerations in responding to a request or demand for IRS records or information.
§ 301.9000-3 - Testimony authorizations.
§ 301.9000-4 - Procedure in the event of a request or demand for IRS records or information.
§ 301.9000-5 - Written statement required for requests or demands in non-IRS matters.
§ 301.9000-6 - Examples.
§ 301.9000-7 - Effective date.
§ 301.9001 - Statutory provisions; Outer Continental Shelf Lands Act Amendments of 1978.
§ 301.9001-1 - Collection of fee.
§ 301.9001-2 - Definitions.
§ 301.9001-3 - Cross reference.
§ 301.9100-0 - Outline of regulations.
§ 301.9100-1 - Extensions of time to make elections.
§ 301.9100-2 - Automatic extensions.
§ 301.9100-3 - Other extensions.
§ 301.9100-4T - Time and manner of making certain elections under the Economic Recovery Tax Act of 1981.
§ 301.9100-5T - Time and manner of making certain elections under the Tax Equity and Fiscal Responsibility Act of 1982.
§ 301.9100-6T - Time and manner of making certain elections under the Deficit Reduction Act of 1984.
§ 301.9100-7T - Time and manner of making certain elections under the Tax Reform Act of 1986.
§ 301.9100-8 - Time and manner of making certain elections under the Technical and Miscellaneous Revenue Act of 1988.
§ 301.9100-9T - Election by a bank holding company to forego grandfather provision for all property representing pre-June 30, 1968, activities.
§ 301.9100-10T - Election by certain family-owned bank holding companies to divest all banking or nonbanking property.
§ 301.9100-11T - Election by a qualified bank holding corporation to pay in installments the tax attributable to sales under the Bank Holding Company Act.
§ 301.9100-12T - Various elections under the Tax Reform Act of 1976.
§ 301.9100-14T - Individual's election to terminate taxable year when case commences.
§ 301.9100-15T - Election to use retroactive effective date.
§ 301.9100-16T - Election to accrue vacation pay.
§ 301.9100-17T - Procedure applicable to certain elections.
§ 301.9100-18T - Election to include in gross income in year of transfer.
§ 301.9100-19T - Election relating to passive investment income of electing small business corporations.
§ 301.9100-20T - Election to treat certain distributions as made on the last day of the taxable year.
§ 301.9100-21 - References to other temporary elections under various tax acts.
§ 301.9100-22 - Time, form, and manner of making the election under section 1101(g)(4) of the Bipartisan Budget Act of 2015 for returns filed for partnership taxable years beginning after November 2, 2015 and before January 1, 2018.
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