Code of Federal Regulations > Title 26 > Chapter I > Part 301 > Subpart 0 - Limitations

U.S. Code of Federal Regulations

Regulations most recently checked for updates: Nov 22, 2025

LIMITATIONS ON ASSESSMENT AND COLLECTION

§ 301.6501(a)-1 - Period of limitations upon assessment and collection.

§ 301.6501(b)-1 - Time return deemed filed for purposes of determining limitations.

§ 301.6501(c)-1 - Exceptions to general period of limitations on assessment and collection.

§ 301.6501(d)-1 - Request for prompt assessment.

§ 301.6501(e)-1 - Omission from return.

§ 301.6501(f)-1 - Personal holding company tax.

§ 301.6501(g)-1 - Certain income tax returns of corporations.

§ 301.6501(h)-1 - Net operating loss or capital loss carrybacks.

§ 301.6501(i)-1 - Foreign tax carrybacks; taxable years beginning after December 31, 1957.

§ 301.6501(j)-1 - Investment credit carryback; taxable years ending after December 31, 1961.

§ 301.6501(m)-1 - Tentative carryback adjustment assessment period.

§ 301.6501(n)-1 - Special rules for chapter 42 and similar taxes.

§ 301.6501(n)-2 - Certain contributions to section 501(c)(3) organizations.

§ 301.6501(n)-3 - Certain set-asides described in section 4942(g)(2).

§ 301.6502-1 - Collection after assessment.

§ 301.6503(a)-1 - Suspension of running of period of limitation; issuance of statutory notice of deficiency.

§ 301.6503(b)-1 - Suspension of running of period of limitation; assets of taxpayer in control or custody of court.

§ 301.6503(c)-1 - Suspension of running of period of limitation; location of property outside the United States or removal of property from the United States; taxpayer outside of United States.

§ 301.6503(d)-1 - Suspension of running of period of limitation; extension of time for payment of estate tax.

§ 301.6503(e)-1 - Suspension of running of period of limitation; certain powers of appointment.

§ 301.6503(f)-1 - Suspension of running of period of limitation; wrongful seizure of property of third-party owner and discharge of lien for substitution of value.

§ 301.6503(g)-1 - Suspension pending correction.

§ 301.6503(j)-1 - Suspension of running of period of limitations; extension in case of designated and related summonses.

§ 301.6511(a)-1 - Period of limitation on filing claim.

§ 301.6511(b)-1 - Limitations on allowance of credits and refunds.

§ 301.6511(c)-1 - Special rules applicable in case of extension of time by agreement.

§ 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 or capital 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)-1 - Special rules applicable to manufactured sugar.

§ 301.6511(f)-1 - Special rules for chapter 42 taxes.

§ 301.6512-1 - Limitations in case of petition to Tax Court.

§ 301.6513-1 - Time return deemed filed and tax considered paid.

§ 301.6514(a)-1 - Credits or refunds after period of limitation.

§ 301.6514(b)-1 - Credit against barred liability.

§ 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.

§ 301.6532-1 - Periods of limitation on suits by taxpayers.

§ 301.6532-2 - Periods of limitation on suits by the United States.

§ 301.6532-3 - Periods of limitation on suits by persons other than taxpayers.