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TREASURY REGULATIONS


Index  » Subchapter F

Subchapter F. Procedure and Administration (§§ 300.0 to 420.0-1)

January 14, 2024 (e-CFR)



The following list shows all sections of subchapter F (Procedure and Administration (§§ 300.0 to 420.0-1)) of chapter I (Internal Revenue Service, Department of the Treasury) of the Treasury Regulations (Title 26 of the Electronic Code of Federal Regulations). Tap a section to view its text.


SectionSection Title
Reg. 300.0User fees; in general
Reg. 300.1Installment agreement fee
Reg. 300.2Restructuring or reinstatement of installment agreement fee
Reg. 300.3Offer to compromise fee
Reg. 300.4Enrolled agent special enrollment examination fee
Reg. 300.5Enrollment of enrolled agent fee
Reg. 300.6Renewal of enrollment of enrolled agent fee
Reg. 300.7Enrollment of enrolled actuary fee
Reg. 300.8Renewal of enrollment of enrolled actuary fee
Reg. 300.9Renewal of enrollment of enrolled retirement plan agent fee
Reg. 300.10Registered tax return preparer competency examination fee
Reg. 300.11Fee for obtaining a preparer tax identification number
Reg. 300.12Fee for estate tax closing letter
Reg. 301.269B-1Stapled foreign corporations
Reg. 301.1474-1Required use of electronic form for financial institutions filing Form 1042, Form 1042–S, or Form 8966
Reg. 301.6001-1Notice or regulations requiring records, statements, and special returns
Reg. 301.6011-1General requirement of return, statement or list
Reg. 301.6011-2Required use of electronic form
Reg. 301.6011-3Required use of electronic form for partnership returns
Reg. 301.6011-5Required use of electronic form for corporate income tax returns
Reg. 301.6011-6Statement of series and series organizations [Reserved]
Reg. 301.6011-7Specified tax return preparers required to file individual income tax returns using magnetic media
Reg. 301.6011-10Certain organizations, including trusts, required to file unrelated business income tax returns in electronic form
Reg. 301.6011-11Required use of electronic form for certain returns for tax-advantaged bonds
Reg. 301.6011-12Required use of electronic form for returns of certain excise taxes under Chapters 41 and 42 of the Internal Revenue Code
Reg. 301.6011-13Required use of electronic form for split-interest trust returns
Reg. 301.6011-14Required use of electronic form or other machine-readable form for material advisor disclosure statements
Reg. 301.6011-15Required use of electronic form for withholding tax returns
Reg. 301.6011(g)-1Disclosure by taxable party to the tax-exempt entity
Reg. 301.6012-1Persons required to make returns of income
Reg. 301.6012-2Required use of electronic form for income tax returns of certain political organizations
Reg. 301.6013-1Joint returns of income tax by husband and wife
Reg. 301.6014-1Income tax return—tax not computed by taxpayer
Reg. 301.6015-1Declaration of estimated income tax by individuals
Reg. 301.6016-1Declarations of estimated income tax by corporations
Reg. 301.6017-1Self-employment tax returns
Reg. 301.6018-1Estate tax returns
Reg. 301.6019-1Gift tax returns
Reg. 301.6020-1Returns prepared or executed by the Commissioner or other Internal Revenue Officers
Reg. 301.6021-1Listing by district directors of taxable objects owned by nonresidents of internal revenue districts
Reg. 301.6031(a)-1Return of partnership income
Reg. 301.6032-1Returns of banks with respect to common trust funds
Reg. 301.6033-1Returns by exempt organizations
Reg. 301.6033-4Required filing in electronic form for returns by organizations required to file returns under section 6033
Reg. 301.6033-5Disclosure by tax-exempt entities that are parties to certain reportable transactions
Reg. 301.6034-1Returns by trusts described in section 4947(a)(2) or claiming charitable or other deductions under section 642(c)
Reg. 301.6036-1Notice required of executor or of receiver or other like fiduciary
Reg. 301.6037-1Return of electing small business corporation
Reg. 301.6037-2Required use of electronic form for returns of electing small business corporation
Reg. 301.6038-1Information returns required of US persons with respect to certain foreign corporations
Reg. 301.6039-1Information returns and statements required in connection with certain options
Reg. 301.6039E-1Information reporting by passport applicants
Reg. 301.6041-1Returns of information regarding certain payments
Reg. 301.6042-1Returns of information regarding payments of dividends and corporate earnings and profits
Reg. 301.6043-1Returns regarding liquidation, dissolution, termination, or contraction
Reg. 301.6044-1Returns of information regarding payments of patronage dividends
Reg. 301.6046-1Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock
Reg. 301.6047-1Information relating to certain trusts and annuity and bond purchase plans
Reg. 301.6049-1Returns regarding payments of interest
Reg. 301.6050A-1Information returns regarding services performed by certain crewmen on fishing boats
Reg. 301.6050M-1Information returns relating to persons receiving contracts from certain Federal executive agencies
Reg. 301.6051-1Receipts for employees
Reg. 301.6052-1Information returns and statements regarding payment of wages in the form of group-term life insurance
Reg. 301.6056-1Rules relating to reporting by applicable large employers on health insurance coverage offered under employer-sponsored plans
Reg. 301.6056-2Electronic furnishing of statements
Reg. 301.6057-1Employee retirement benefit plans; identification of participant with deferred vested retirement benefit
Reg. 301.6057-2Employee retirement benefit plans; notification of change in plan status
Reg. 301.6057-3Required use of electronic form for filing requirements relating to deferred vested retirement benefit
Reg. 301.6058-1Information required in connection with certain plans of deferred compensation
Reg. 301.6058-2Required use of electronic form for filing requirements relating to information required in connection with certain plans of deferred compensation
Reg. 301.6059-1Periodic report of actuary
Reg. 301.6059-2Required use of electronic form for filing requirements relating to periodic report of actuary
Reg. 301.6061-1Signing of returns and other documents
Reg. 301.6062-1Signing of corporation returns
Reg. 301.6063-1Signing of partnership returns
Reg. 301.6064-1Signature presumed authentic
Reg. 301.6065-1Verification of returns
Reg. 301.6071-1Time for filing returns and other documents
Reg. 301.6072-1Time for filing income tax returns
Reg. 301.6073-1Time for filing declarations of estimated income tax by individuals
Reg. 301.6074-1Time for filing declarations of estimated income tax by corporations
Reg. 301.6075-1Time for filing estate and gift tax returns
Reg. 301.6081-1Extension of time for filing returns
Reg. 301.6081-2Automatic extension of time for filing an information return with respect to certain foreign trusts
Reg. 301.6091-1Place for filing returns and other documents
Reg. 301.6096-1Designation by individuals for taxable years beginning after December 31, 1972
Reg. 301.6101-1Period covered by returns or other documents
Reg. 301.6102-1Computations on returns or other documents
Reg. 301.6103(a)-1Disclosures after December 31, 1976, by officers and employees of Federal agencies of returns and return information (including taxpayer return information) disclosed to such officers and employees by the Internal Revenue Service before January 1, 1977, for a purpose not involving tax administration
Reg. 301.6103(a)-2Disclosures after December 31, 1976, by attorneys of the Department of Justice and officers and employees of the Office of the Chief Counsel for the Internal Revenue Service of returns and return information (including taxpayer return information) disclosed to such attorneys, officers, and employees by the Service before January 1, 1977, for a purpose involving tax administration
Reg. 301.6103(c)-1Disclosure of returns and return information to designee of taxpayer
Reg. 301.6103(h)(2)-1Disclosure of returns and return information (including taxpayer return information) to and by officers and employees of the Department of Justice for use in Federal grand jury proceeding, or in preparation for proceeding or investigation, involving tax administration
Reg. 301.6103(h)(4)-1Disclosure of returns and return information in whistleblower administrative proceedings
Reg. 301.6103(i)-1Disclosure of returns and return information (including taxpayer return information) to and by officers and employees of the Department of Justice or another Federal agency for use in Federal grand jury proceeding, or preparation for proceeding or investigation, involving enforcement of Federal criminal statute not involving tax administration
Reg. 301.6103(j)(1)-1Disclosures of return information reflected on returns to officers and employees of the Department of Commerce for certain statistical purposes and related activities
Reg. 301.6103(j)(5)-1Disclosures of return information reflected on returns to officers and employees of the Department of Agriculture for conducting the census of agriculture
Reg. 301.6103(k)(6)-1Disclosure of return information by certain officers and employees for investigative purposes
Reg. 301.6103(k)(9)-1Disclosure of returns and return information relating to payment of tax by credit card and debit card
Reg. 301.6103(l)-1Disclosure of returns and return information for purposes other than tax administration
Reg. 301.6103(l)(2)-1Disclosure of returns and return information to Pension Benefit Guaranty Corporation for purposes of research and studies
Reg. 301.6103(l)(2)-2Disclosure of returns and return information to Department of Labor for purposes of research and studies
Reg. 301.6103(l)(2)-3Disclosure to Department of Labor and Pension Benefit Guaranty Corporation of certain returns and return information
Reg. 301.6103(l)(14)-1Disclosure of return information to United States Customs Service
Reg. 301.6103(l)(21)-1Disclosure of return information to the Department of Health and Human Services to carry out eligibility requirements for health insurance affordability programs
Reg. 301.6103(m)-1Disclosure of taxpayer identity information
Reg. 301.6103(n)-1Disclosure of returns and return information in connection with written contracts or agreements for the acquisition of property or services for tax administration purposes
Reg. 301.6103(n)-2Disclosure of return information in connection with written contracts among the IRS, whistleblowers, and legal representatives of whistleblowers
Reg. 301.6103(p)(2)(B)-1Disclosure of returns and return information by other agencies
Reg. 301.6103(p)(4)-1Procedures relating to safeguards for returns or return information
Reg. 301.6103(p)(7)-1Procedures for administrative review of a determination that an authorized recipient has failed to safeguard returns or return information
Reg. 301.6104(a)-1Public inspection of material relating to tax-exempt organizations
Reg. 301.6104(a)-2Public inspection of material relating to pension and other plans
Reg. 301.6104(a)-3Public inspection of Internal Revenue Service letters and documents relating to pension and other plans
Reg. 301.6104(a)-4Requirement for 26 or more plan participants
Reg. 301.6104(a)-5Withholding of certain information from public inspection
Reg. 301.6104(a)-6Procedural rules for inspection
Reg. 301.6104(b)-1Publicity of information on certain information returns
Reg. 301.6104(c)-1Disclosure of certain information to State officials
Reg. 301.6104(d)-0Table of contents
Reg. 301.6104(d)-1Public inspection and distribution of applications for tax exemption and annual information returns of tax-exempt organizations
Reg. 301.6104(d)-2Making applications and returns widely available
Reg. 301.6104(d)-3Tax-exempt organization subject to harassment campaign
Reg. 301.6105-1Compilation of relief from excess profits tax cases
Reg. 301.6106-1Publicity of unemployment tax returns
Reg. 301.6108-1Publication of statistics of income
Reg. 301.6109-1Identifying numbers
Reg. 301.6109-2Authority of the Secretary of Agriculture to collect employer identification numbers for purposes of the Food Stamp Act of 1977
Reg. 301.6109-3IRS adoption taxpayer identification numbers
Reg. 301.6109-4IRS truncated taxpayer identification numbers
Reg. 301.6110-1Public inspection of written determinations and background file documents
Reg. 301.6110-2Meaning of terms
Reg. 301.6110-3Deletion of certain information in written determinations open to public inspection
Reg. 301.6110-4Communications from third parties
Reg. 301.6110-5Notice and time requirements; actions to restrain disclosure; actions to obtain additional disclosure
Reg. 301.6110-6Written determinations issued in response to requests submitted before November 1, 1976
Reg. 301.6110-7Miscellaneous provisions
Reg. 301.6111-1TQuestions and answers relating to tax shelter registration
Reg. 301.6111-2Confidential corporate tax shelters
Reg. 301.6111-3Disclosure of reportable transactions
Reg. 301.6112-1Material advisors of reportable transactions must keep lists of advisees, etc
Reg. 301.6114-1Treaty-based return positions
Reg. 301.6151-1Time and place for paying tax shown on returns
Reg. 301.6153-1Installment payments of estimated income tax by individuals
Reg. 301.6155-1Payment on notice and demand
Reg. 301.6159-0Table of contents
Reg. 301.6159-1Agreements for payment of tax liabilities in installments
Reg. 301.6161-1Extension of time for paying tax
Reg. 301.6162-1Extension of time for payment of tax on gain attributable to liquidation of personal holding companies
Reg. 301.6163-1Extension of time for payment of estate tax on value of reversionary or remainder interest in property
Reg. 301.6164-1Extension of time for payment of taxes by corporations expecting carrybacks
Reg. 301.6165-1Bonds where time to pay the tax or deficiency has been extended
Reg. 301.6166-1Extension of time for payment of estate tax where estate consists largely of interest in closely held business
Reg. 301.6201-1Assessment authority
Reg. 301.6203-1Method of assessment
Reg. 301.6204-1Supplemental assessments
Reg. 301.6205-1Special rules applicable to certain employment taxes
Reg. 301.6211-1Deficiency defined
Reg. 301.6212-1Notice of deficiency
Reg. 301.6212-2Definition of last known address
Reg. 301.6213-1Restrictions applicable to deficiencies; petition to Tax Court
Reg. 301.6215-1Assessment of deficiency found by Tax Court
Reg. 301.6221-1Tax treatment determined at partnership level
Reg. 301.6221(a)-1Determination at partnership level
Reg. 301.6221(b)-1Election out for certain partnerships with 100 or fewer partners
Reg. 301.6222-1Partner's return must be consistent with partnership return
Reg. 301.6222(a)-1Consistent treatment of partnership items
Reg. 301.6222(a)-2Application of consistent reporting and notification rules to indirect partners
Reg. 301.6222(b)-1Notification to the Internal Revenue Service when partnership items are treated inconsistently
Reg. 301.6222(b)-2Effect of notification of inconsistent treatment
Reg. 301.6222(b)-3Partner receiving incorrect schedule
Reg. 301.6223-1Partnership representative
Reg. 301.6223-2Binding effect of actions of the partnership and partnership representative
Reg. 301.6223(a)-1Notice sent to tax matters partner
Reg. 301.6223(a)-2Withdrawal of notice of the beginning of an administrative proceeding
Reg. 301.6223(b)-1Notice group
Reg. 301.6223(c)-1Additional information regarding partners furnished to the Internal Revenue Service
Reg. 301.6223(e)-1Effect of Internal Revenue Service's failure to provide notice
Reg. 301.6223(e)-2Elections if Internal Revenue Service fails to provide timely notice
Reg. 301.6223(f)-1Duplicate copy of final partnership administrative adjustment
Reg. 301.6223(g)-1Responsibilities of the tax matters partner
Reg. 301.6223(h)-1Responsibilities of pass-thru partner
Reg. 301.6224(a)-1Participation in administrative proceedings
Reg. 301.6224(b)-1Partner may waive rights
Reg. 301.6224(c)-1Tax matters partner may bind nonnotice partners
Reg. 301.6224(c)-2Pass-thru partner binds indirect partners
Reg. 301.6224(c)-3Consistent settlements
Reg. 301.6225-1Partnership adjustment by the Internal Revenue Service
Reg. 301.6225-2Modification of imputed underpayment
Reg. 301.6225-3Treatment of partnership adjustments that do not result in an imputed underpayment
Reg. 301.6226-1Election for an alternative to the payment of the imputed underpayment
Reg. 301.6226-2Statements furnished to partners and filed with the IRS
Reg. 301.6226-3Adjustments taken into account by partners
Reg. 301.6226(a)-1Principal place of business of partnership
Reg. 301.6226(b)-15-percent group
Reg. 301.6226(e)-1Jurisdictional requirement for bringing an action in District Court or United States Court of Federal Claims
Reg. 301.6226(f)-1Scope of judicial review
Reg. 301.6227-1Administrative adjustment request by partnership
Reg. 301.6227-2Determining and accounting for adjustments requested in an administrative adjustment request by the partnership
Reg. 301.6227-3Adjustments requested in an administrative adjustment request taken into account by reviewed year partners
Reg. 301.6227(c)-1Administrative adjustment request by the tax matters partner on behalf of the partnership
Reg. 301.6227(d)-1Administrative adjustment request filed on behalf of a partner
Reg. 301.6229(b)-1Extension by agreement
Reg. 301.6229(b)-2Special rule with respect to debtors in title 11 cases
Reg. 301.6229(c)(2)-1Substantial omission of income
Reg. 301.6229(e)-1Information with respect to unidentified partner
Reg. 301.6229(f)-1Special rule for partial settlement agreements
Reg. 301.6230(b)-1Request that correction not be made
Reg. 301.6230(c)-1Claim arising out of erroneous computation, etc
Reg. 301.6230(e)-1Tax matters partner required to furnish names
Reg. 301.6231-1Notice of proceedings and adjustments
Reg. 301.6231(a)(1)-1Exception for small partnerships
Reg. 301.6231(a)(2)-1Persons whose tax liability is determined indirectly by partnership items
Reg. 301.6231(a)(3)-1Partnership items
Reg. 301.6231(a)(5)-1Definition of affected item
Reg. 301.6231(a)(6)-1Computational adjustments
Reg. 301.6231(a)(7)-1Designation or selection of tax matters partner
Reg. 301.6231(a)(7)-2Designation or selection of tax matters partner for a limited liability company (LLC)
Reg. 301.6231(a)(12)-1Special rules relating to spouses
Reg. 301.6231(c)-1Special rules for certain applications for tentative carryback and refund adjustments based on partnership losses, deductions, or credits
Reg. 301.6231(c)-2Special rules for certain refund claims based on losses, deductions, or credits from abusive tax shelter partnerships
Reg. 301.6231(c)-3Limitation on applicability of §§ 3016231(c)–4 through 3016231(c)–8
Reg. 301.6231(c)-4Termination and jeopardy assessment
Reg. 301.6231(c)-5Criminal investigations
Reg. 301.6231(c)-6Indirect method of proof of income
Reg. 301.6231(c)-7Bankruptcy and receivership
Reg. 301.6231(c)-8Prompt assessment
Reg. 301.6231(d)-1Time for determining profits interest of partners for purposes of sections 6223(b) and 6231(a)(11)
Reg. 301.6231(e)-1Effect of a determination with respect to a nonpartnership item on the determination of a partnership item
Reg. 301.6231(e)-2Judicial decision not a bar to certain adjustments
Reg. 301.6231(f)-1Disallowance of losses and credits in certain cases
Reg. 301.6232-1Assessment, collection, and payment of imputed underpayment
Reg. 301.6233-1Extension to entities filing partnership returns
Reg. 301.6233(a)-1Interest and penalties determined from reviewed year
Reg. 301.6233(b)-1Interest and penalties with respect to the adjustment year return
Reg. 301.6234-1Judicial review of partnership adjustment
Reg. 301.6235-1Period of limitations on making adjustments
Reg. 301.6241-1Definitions
Reg. 301.6241-2Bankruptcy of the partnership
Reg. 301.6241-3Treatment where a partnership ceases to exist
Reg. 301.6241-4Payments nondeductible
Reg. 301.6241-5Extension to entities filing partnership returns
Reg. 301.6241-6Coordination with other chapters of the Internal Revenue Code
Reg. 301.6241-7Treatment of special enforcement matters
Reg. 301.6301-1Collection authority
Reg. 301.6302-1Manner or time of collection of taxes
Reg. 301.6303-1Notice and demand for tax
Reg. 301.6305-1Assessment and collection of certain liability
Reg. 301.6311-1Payment by check or money order
Reg. 301.6311-2Payment by credit card and debit card
Reg. 301.6312-1Treasury certificates of indebtedness, Treasury notes, and Treasury bills acceptable in payment of internal revenue taxes or stamps
Reg. 301.6312-2Certain Treasury savings notes acceptable in payment of certain internal revenue taxes
Reg. 301.6313-1Fractional parts of a cent
Reg. 301.6314-1Receipt for taxes
Reg. 301.6315-1Payments of estimated income tax
Reg. 301.6316-1Payment of income tax in foreign currency
Reg. 301.6316-2Definitions
Reg. 301.6316-3Allocation of tax attributable to foreign currency
Reg. 301.6316-4Return requirements
Reg. 301.6316-5Manner of paying tax by foreign currency
Reg. 301.6316-6Declarations of estimated tax
Reg. 301.6316-7Payment of Federal Insurance Contributions Act taxes in foreign currency
Reg. 301.6316-8Refunds and credits in foreign currency
Reg. 301.6316-9Interest, additions to tax, etc
Reg. 301.6320-1Notice and opportunity for hearing upon filing of notice of Federal tax lien
Reg. 301.6321-1Lien for taxes
Reg. 301.6323(a)-1Purchasers, holders of security interests, mechanic's lienors, and judgment lien creditors
Reg. 301.6323(b)-1Protection for certain interests even though notice filed
Reg. 301.6323(c)-1Protection for commercial transactions financing agreements
Reg. 301.6323(c)-2Protection for real property construction or improvement financing agreements
Reg. 301.6323(c)-3Protection for obligatory disbursement agreements
Reg. 301.6323(d)-145-day period for making disbursements
Reg. 301.6323(e)-1Priority of interest and expenses
Reg. 301.6323(f)-1Place for filing notice; form
Reg. 301.6323(g)-1Refiling of notice of tax lien
Reg. 301.6323(h)-0Scope of definitions
Reg. 301.6323(h)-1Definitions
Reg. 301.6323(i)-1Special rules
Reg. 301.6323(j)-1Withdrawal of notice of federal tax lien in certain circumstances
Reg. 301.6324-1Special liens for estate and gift taxes; personal liability of transferees and others
Reg. 301.6324A-1Election of and agreement to special lien for estate tax deferred under section 6166 or 6166A
Reg. 301.6325-1Release of lien or discharge of property
Reg. 301.6326-1Administrative appeal of the erroneous filing of notice of federal tax lien
Reg. 301.6330-1Notice and opportunity for hearing prior to levy
Reg. 301.6331-1Levy and distraint
Reg. 301.6331-2Procedures and restrictions on levies
Reg. 301.6331-3Restrictions on levy while offers to compromise are pending
Reg. 301.6331-4Restrictions on levy while installment agreements are pending or in effect
Reg. 301.6332-1Surrender of property subject to levy
Reg. 301.6332-2Surrender of property subject to levy in the case of life insurance and endowment contracts
Reg. 301.6332-3The 21-day holding period applicable to property held by banks
Reg. 301.6333-1Production of books
Reg. 301.6334-1Property exempt from levy
Reg. 301.6334-2Wages, salary, and other income
Reg. 301.6334-3Determination of exempt amount
Reg. 301.6334-4Verified statements
Reg. 301.6335-1Sale of seized property
Reg. 301.6336-1Sale of perishable goods
Reg. 301.6337-1Redemption of property
Reg. 301.6338-1Certificate of sale; deed of real property
Reg. 301.6339-1Legal effect of certificate of sale of personal property and deed of real property
Reg. 301.6340-1Records of sale
Reg. 301.6341-1Expense of levy and sale
Reg. 301.6342-1Application of proceeds of levy
Reg. 301.6343-1Requirement to release levy and notice of release
Reg. 301.6343-2Return of wrongfully levied upon property
Reg. 301.6343-3Return of property in certain cases
Reg. 301.6361-1Collection and administration of qualified taxes
Reg. 301.6361-2Judicial and administrative proceedings; Federal representation of State interests
Reg. 301.6361-3Transfers to States
Reg. 301.6361-4Definitions
Reg. 301.6361-5Effective date of section 6361
Reg. 301.6362-1Types of qualified tax
Reg. 301.6362-2Qualified resident tax based on taxable income
Reg. 301.6362-3Qualified resident tax which is a percentage of Federal tax
Reg. 301.6362-4Rules for adjustments relating to qualified resident taxes
Reg. 301.6362-5Qualified nonresident tax
Reg. 301.6362-6Requirements relating to residence
Reg. 301.6362-7Additional requirements
Reg. 301.6363-1State agreements
Reg. 301.6363-2Withdrawal from State agreements
Reg. 301.6363-3Transition years
Reg. 301.6363-4Judicial review
Reg. 301.6365-1Definitions
Reg. 301.6365-2Commencement and cessation of applicability of subchapter E to individual taxpayers
Reg. 301.6401-1Amounts treated as overpayments
Reg. 301.6402-1Authority to make credits or refunds
Reg. 301.6402-2Claims for credit or refund
Reg. 301.6402-3Special rules applicable to income tax
Reg. 301.6402-4Payments in excess of amounts shown on return
Reg. 301.6402-5Offset of past-due support against overpayment
Reg. 301.6402-6Offset of past-due, legally enforceable debt against overpayment
Reg. 301.6402-7Claims for refund and applications for tentative carryback adjustments involving consolidated groups that include insolvent financial institutions
Reg. 301.6403-1Overpayment of installment
Reg. 301.6404-0Table of contents
Reg. 301.6404-1Abatements
Reg. 301.6404-2Abatement of interest
Reg. 301.6404-3Abatement of penalty or addition to tax attributable to erroneous written advice of the Internal Revenue Service
Reg. 301.6404-4Suspension of interest and certain penalties when the Internal Revenue Service does not timely contact the taxpayer
Reg. 301.6405-1Reports of refunds and credits
Reg. 301.6407-1Date of allowance of refund or credit
Reg. 301.6411-1Tentative carryback adjustments
Reg. 301.6413-1Special rules applicable to certain employment taxes
Reg. 301.6414-1Income tax withheld
Reg. 301.6425-1Adjustment of overpayment of estimated income tax by corporation
Reg. 301.6501(a)-1Period of limitations upon assessment and collection
Reg. 301.6501(b)-1Time return deemed filed for purposes of determining limitations
Reg. 301.6501(c)-1Exceptions to general period of limitations on assessment and collection
Reg. 301.6501(d)-1Request for prompt assessment
Reg. 301.6501(e)-1Omission from return
Reg. 301.6501(f)-1Personal holding company tax
Reg. 301.6501(g)-1Certain income tax returns of corporations
Reg. 301.6501(h)-1Net operating loss or capital loss carrybacks
Reg. 301.6501(i)-1Foreign tax carrybacks; taxable years beginning after December 31, 1957
Reg. 301.6501(j)-1Investment credit carryback; taxable years ending after December 31, 1961
Reg. 301.6501(m)-1Tentative carryback adjustment assessment period
Reg. 301.6501(n)-1Special rules for chapter 42 and similar taxes
Reg. 301.6501(n)-2Certain contributions to section 501(c)(3) organizations
Reg. 301.6501(n)-3Certain set-asides described in section 4942(g)(2)
Reg. 301.6502-1Collection after assessment
Reg. 301.6503(a)-1Suspension of running of period of limitation; issuance of statutory notice of deficiency
Reg. 301.6503(b)-1Suspension of running of period of limitation; assets of taxpayer in control or custody of court
Reg. 301.6503(c)-1Suspension 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
Reg. 301.6503(d)-1Suspension of running of period of limitation; extension of time for payment of estate tax
Reg. 301.6503(e)-1Suspension of running of period of limitation; certain powers of appointment
Reg. 301.6503(f)-1Suspension of running of period of limitation; wrongful seizure of property of third-party owner and discharge of lien for substitution of value
Reg. 301.6503(g)-1Suspension pending correction
Reg. 301.6503(j)-1Suspension of running of period of limitations; extension in case of designated and related summonses
Reg. 301.6511(a)-1Period of limitation on filing claim
Reg. 301.6511(b)-1Limitations on allowance of credits and refunds
Reg. 301.6511(c)-1Special rules applicable in case of extension of time by agreement
Reg. 301.6511(d)-1Overpayment of income tax on account of bad debts, worthless securities, etc
Reg. 301.6511(d)-2Overpayment of income tax on account of net operating loss or capital loss carrybacks
Reg. 301.6511(d)-3Special rules applicable to credit against income tax for foreign taxes
Reg. 301.6511(d)-4Overpayment of income tax on account of investment credit carryback
Reg. 301.6511(e)-1Special rules applicable to manufactured sugar
Reg. 301.6511(f)-1Special rules for chapter 42 taxes
Reg. 301.6512-1Limitations in case of petition to Tax Court
Reg. 301.6513-1Time return deemed filed and tax considered paid
Reg. 301.6514(a)-1Credits or refunds after period of limitation
Reg. 301.6514(b)-1Credit against barred liability
Reg. 301.6521-1Mitigation of effect of limitation in case of related employee social security tax and self-employment tax
Reg. 301.6521-2Law applicable in determination of error
Reg. 301.6532-1Periods of limitation on suits by taxpayers
Reg. 301.6532-2Periods of limitation on suits by the United States
Reg. 301.6532-3Periods of limitation on suits by persons other than taxpayers
Reg. 301.6601-1Interest on underpayments
Reg. 301.6602-1Interest on erroneous refund recoverable by suit
Reg. 301.6611-1Interest on overpayments
Reg. 301.6621-1Interest rate
Reg. 301.6621-2TQuestions and answers relating to the increased rate of interest on substantial underpayments attributable to certain tax motivated transactions (temporary)
Reg. 301.6621-3Higher interest rate payable on large corporate underpayments
Reg. 301.6622-1Interest compounded daily
Reg. 301.6651-1Failure to file tax return or to pay tax
Reg. 301.6652-1Failure to file certain information returns
Reg. 301.6652-2Failure by exempt organizations and certain nonexempt organizations to file certain returns or to comply with section 6104(d) for taxable years beginning after December 31, 1969
Reg. 301.6652-3Failure to file information with respect to employee retirement benefit plan
Reg. 301.6653-1Failure to pay tax
Reg. 301.6654-1Failure by individual to pay estimated income tax
Reg. 301.6655-1Failure by corporation to pay estimated income tax
Reg. 301.6656-1Abatement of penalty
Reg. 301.6657-1Bad checks
Reg. 301.6658-1Addition to tax in case of jeopardy
Reg. 301.6659-1Applicable rules
Reg. 301.6671-1Rules for application of assessable penalties
Reg. 301.6672-1Failure to collect and pay over tax, or attempt to evade or defeat tax
Reg. 301.6673-1Damages assessable for instituting proceedings before the Tax Court merely for delay
Reg. 301.6674-1Fraudulent statement or failure to furnish statement to employee
Reg. 301.6678-1Failure to furnish statements to payees
Reg. 301.6679-1Failure to file returns, etc with respect to foreign corporations or foreign partnerships for taxable years beginning after September 3, 1982
Reg. 301.6682-1False information with respect to withholding allowances based on itemized deductions
Reg. 301.6684-1Assessable penalties with respect to liability for tax under chapter 42
Reg. 301.6685-1Assessable penalties with respect to private foundations' failure to comply with section 6104(d)
Reg. 301.6686-1Failure of DISC to file returns
Reg. 301.6688-1Assessable penalties with respect to information required to be furnished with respect to possessions
Reg. 301.6689-1Failure to file notice of redetermination of foreign income taxes
Reg. 301.6690-1Penalty for fraudulent statement or failure to furnish statement to plan participant
Reg. 301.6692-1Failure to file actuarial report
Reg. 301.6693-1Penalty for failure to provide reports and documents concerning individual retirement accounts or annuities
Reg. 301.6707-1Failure to furnish information regarding reportable transactions
Reg. 301.6707A-1Failure to include on any return or statement any information required to be disclosed under section 6011 with respect to a reportable transaction
Reg. 301.6708-1Failure to maintain lists of advisees with respect to reportable transactions
Reg. 301.6708-1TFailure to maintain list of investors in potentially abusive tax shelters (temporary)
Reg. 301.6712-1Failure to disclose treaty-based return positions
Reg. 301.6721-0Table of Contents
Reg. 301.6721-1Failure to file correct information returns
Reg. 301.6722-1Failure to furnish correct payee statements
Reg. 301.6723-1Failure to comply with other information reporting requirements
Reg. 301.6724-1Reasonable cause
Reg. 301.6801-1Authority for establishment, alteration, and distribution
Reg. 301.6802-1Supply and distribution
Reg. 301.6803-1Accounting and safeguarding
Reg. 301.6804-1Attachment and cancellation
Reg. 301.6805-1Redemption of stamps
Reg. 301.6806-1Posting occupational tax stamps
Reg. 301.6851-1Termination of taxable year
Reg. 301.6852-1Termination assessments of tax in the case of flagrant political expenditures of section 501(c)(3) organizations
Reg. 301.6861-1Jeopardy assessments of income, estate, gift, and certain excise taxes
Reg. 301.6862-1Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes
Reg. 301.6863-1Stay of collection of jeopardy assessments; bond to stay collection
Reg. 301.6863-2Collection of jeopardy assessment; stay of sale of seized property pending Tax Court decision
Reg. 301.6867-1Presumptions where owner of large amount of cash is not identified
Reg. 301.6871(a)-1Immediate assessment of claims for income, estate, and gift taxes in bankruptcy and receivership proceedings
Reg. 301.6871(a)-2Collection of assessed taxes in bankruptcy and receivership proceedings
Reg. 301.6871(b)-1Claims for income, estate, and gift taxes in proceedings under the Bankruptcy Act and receivership proceedings; claim filed despite pendency of Tax Court proceedings
Reg. 301.6872-1Suspension of running of period of limitations on assessment
Reg. 301.6873-1Unpaid claims in bankruptcy or receivership proceedings
Reg. 301.6901-1Procedure in the case of transferred assets
Reg. 301.6902-1Burden of proof
Reg. 301.6903-1Notice of fiduciary relationship
Reg. 301.6905-1Discharge of executor from personal liability for decedent's income and gift taxes
Reg. 301.7001-1License to collect foreign items
Reg. 301.7101-1Form of bond and security required
Reg. 301.7102-1Single bond in lieu of multiple bonds
Reg. 301.7121-1Closing agreements
Reg. 301.7122-0Table of contents
Reg. 301.7122-1Compromises
Reg. 301.7207-1Fraudulent returns, statements, or other documents
Reg. 301.7209-1Unauthorized use or sale of stamps
Reg. 301.7214-1Offenses by officers and employees of the United States
Reg. 301.7216-0Table of contents
Reg. 301.7216-1Penalty for disclosure or use of tax return information
Reg. 301.7216-2Permissible disclosures or uses without consent of the taxpayer
Reg. 301.7216-3Disclosure or use permitted only with the taxpayer's consent
Reg. 301.7231-1Failure to obtain license for collection of foreign items
Reg. 301.7269-1Failure to produce records
Reg. 301.7272-1Penalty for failure to register
Reg. 301.7304-1Penalty for fraudulently claiming drawback
Reg. 301.7321-1Seizure of property
Reg. 301.7322-1Delivery of seized property to US marshal
Reg. 301.7324-1Special disposition of perishable goods
Reg. 301.7325-1Personal property valued at $2,500 or less
Reg. 301.7326-1Disposal of forfeited or abandoned property in special cases
Reg. 301.7327-1Customs laws applicable
Reg. 301.7401-1Authorization
Reg. 301.7403-1Action to enforce lien or to subject property to payment of tax
Reg. 301.7404-1Authority to bring civil action for estate taxes
Reg. 301.7406-1Disposition of judgments and moneys recovered
Reg. 301.7409-1Action to enjoin flagrant political expenditures of section 501(c)(3) organizations
Reg. 301.7422-1Special rules for certain excise taxes imposed by chapter 42 or 43
Reg. 301.7423-1Repayments to officers or employees
Reg. 301.7424-2Intervention
Reg. 301.7425-1Discharge of liens; scope and application; judicial proceedings
Reg. 301.7425-2Discharge of liens; nonjudicial sales
Reg. 301.7425-3Discharge of liens; special rules
Reg. 301.7425-4Discharge of liens; redemption by United States
Reg. 301.7426-1Civil actions by persons other than taxpayers
Reg. 301.7426-2Recovery of damages in certain cases
Reg. 301.7429-1Review of jeopardy and termination assessment and jeopardy levy procedures; information to taxpayer
Reg. 301.7429-2Review of jeopardy and termination assessment and jeopardy levy procedures
Reg. 301.7429-3Review of jeopardy and termination assessment and jeopardy levy procedures; judicial action
Reg. 301.7430-0Table of contents
Reg. 301.7430-1Exhaustion of administrative remedies
Reg. 301.7430-2Requirements and procedures for recovery of reasonable administrative costs
Reg. 301.7430-3Administrative proceeding and administrative proceeding date
Reg. 301.7430-4Reasonable administrative costs
Reg. 301.7430-5Prevailing party
Reg. 301.7430-6Effective/applicability dates
Reg. 301.7430-7Qualified offers
Reg. 301.7430-8Administrative costs incurred in damage actions for violations of section 362 or 524 of the Bankruptcy Code
Reg. 301.7432-1Civil cause of action for failure to release a lien
Reg. 301.7433-1Civil cause of action for certain unauthorized collection actions
Reg. 301.7433-2Civil cause of action for violation of section 362 or 524 of the Bankruptcy Code
Reg. 301.7452-1Representation of parties
Reg. 301.7454-1Burden of proof in fraud and transferee cases
Reg. 301.7454-2Burden of proof in foundation manager, etc cases
Reg. 301.7456-1Administration of oaths and procurement of testimony; production of records of foreign corporations, foreign trusts or estates and nonresident alien individuals
Reg. 301.7457-1Witness fees
Reg. 301.7458-1Hearings
Reg. 301.7461-1Publicity of proceedings
Reg. 301.7476-1Declaratory judgments
Reg. 301.7477-1Declaratory judgments relating to the value of certain gifts for gift tax purposes
Reg. 301.7481-1Date when Tax Court decision becomes final; decision modified or reversed
Reg. 301.7482-1Courts of review; venue
Reg. 301.7483-1Petition for review
Reg. 301.7484-1Change of incumbent in office
Reg. 301.7502-1Timely mailing of documents and payments treated as timely filing and paying
Reg. 301.7503-1Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday
Reg. 301.7505-1Sale of personal property acquired by the United States
Reg. 301.7506-1Administration of real estate acquired by the United States
Reg. 301.7507-1Banks and trust companies covered
Reg. 301.7507-2Scope of section generally
Reg. 301.7507-3Segregated or transferred assets
Reg. 301.7507-4Unsegregated assets
Reg. 301.7507-5Earnings
Reg. 301.7507-6Abatement and refund
Reg. 301.7507-7Establishment of immunity
Reg. 301.7507-8Procedure during immunity
Reg. 301.7507-9Termination of immunity
Reg. 301.7507-10Collection of tax after termination of immunity
Reg. 301.7507-11Exception of employment taxes
Reg. 301.7508-1Time for performing certain acts postponed by reason of service in a combat zone
Reg. 301.7508A-1Postponement of certain tax-related deadlines by reasons of a federally declared disaster or terroristic or military action
Reg. 301.7510-1Exemption from tax of domestic goods purchased for the United States
Reg. 301.7512-1Separate accounting for certain collected taxes
Reg. 301.7513-1Reproduction of returns and other documents
Reg. 301.7514-1Seals of office
Reg. 301.7515-1Special statistical studies and compilations on request
Reg. 301.7516-1Training and training aids on request
Reg. 301.7517-1Furnishing on request of statement explaining estate or gift valuation
Reg. 301.7601-1Canvass of districts for taxable persons and objects
Reg. 301.7602-1Examination of books and witnesses
Reg. 301.7602-2Third party contacts
Reg. 301.7603-1Service of summons
Reg. 301.7603-2Third-party recordkeepers
Reg. 301.7604-1Enforcement of summons
Reg. 301.7605-1Time and place of examination
Reg. 301.7606-1Entry of premises for examination of taxable objects
Reg. 301.7609-1Special procedures for third-party summonses
Reg. 301.7609-2Notification of persons identified in third-party summonses
Reg. 301.7609-3Duty of and protection for the summoned party
Reg. 301.7609-4Right to intervene; right to institute a proceeding to quash
Reg. 301.7609-5Suspension of periods of limitations
Reg. 301.7610-1Fees and costs for witnesses
Reg. 301.7611-1Questions and answers relating to church tax inquiries and examinations
Reg. 301.7621-1Internal revenue districts
Reg. 301.7622-1Authority to administer oaths and certify
Reg. 301.7623-1General rules, submitting information on underpayments of tax or violations of the internal revenue laws, and filing claims for award
Reg. 301.7623-2Definitions
Reg. 301.7623-3Whistleblower administrative proceedings and appeals of award determinations
Reg. 301.7623-4Amount and payment of award
Reg. 301.7624-1Reimbursement to State and local law enforcement agencies
Reg. 301.7641-1Supervision of operations of certain manufacturers
Reg. 301.7654-1Coordination of US and Guam individual income taxes
Reg. 301.7701-1Classification of organizations for federal tax purposes
Reg. 301.7701-2Business entities; definitions
Reg. 301.7701-3Classification of certain business entities
Reg. 301.7701-4Trusts
Reg. 301.7701-5Domestic and foreign business entities
Reg. 301.7701-6Definitions; person, fiduciary
Reg. 301.7701-7Trusts—domestic and foreign
Reg. 301.7701-8Military or naval forces and Armed Forces of the United States
Reg. 301.7701-9Secretary or his delegate
Reg. 301.7701-10District director
Reg. 301.7701-11Social security number
Reg. 301.7701-12Employer identification number
Reg. 301.7701-13Pre-1970 domestic building and loan association
Reg. 301.7701-13APost-1969 domestic building and loan association
Reg. 301.7701-14Cooperative bank
Reg. 301.7701-15Tax return preparer
Reg. 301.7701-16Other terms
Reg. 301.7701-17TCollective-bargaining plans and agreements (temporary)
Reg. 301.7701-18Definitions; spouse, husband and wife, husband, wife, marriage
Reg. 301.7701(b)-0Outline of regulation provision for section 7701(b)–1 through (b)–9
Reg. 301.7701(b)-1Resident alien
Reg. 301.7701(b)-2Closer connection exception
Reg. 301.7701(b)-3Days of presence in the United States that are excluded for purposes of section 7701(b)
Reg. 301.7701(b)-4Residency time periods
Reg. 301.7701(b)-5Coordination with section 877
Reg. 301.7701(b)-6Taxable year
Reg. 301.7701(b)-7Coordination with income tax treaties
Reg. 301.7701(b)-8Procedural rules
Reg. 301.7701(b)-9Effective/applicability dates of §§ 3017701(b)–1 through 3017701(b)–7
Reg. 301.7701(i)-0Outline of taxable mortgage pool provisions
Reg. 301.7701(i)-1Definition of a taxable mortgage pool
Reg. 301.7701(i)-2Special rules for portions of entities
Reg. 301.7701(i)-3Effective dates and duration of taxable mortgage pool classification
Reg. 301.7701(i)-4Special rules for certain entities
Reg. 301.7704-2Transition provisions
Reg. 301.7705-1Certified professional employer organization
Reg. 301.7705-2CPEO certification process
Reg. 301.7803-1Security bonds covering personnel of the Internal Revenue Service
Reg. 301.7805-1Rules and regulations
Reg. 301.7811-1Taxpayer assistance orders
Reg. 301.9000-1Definitions when used in §§ 3019000–1 through 3019000–6
Reg. 301.9000-2Considerations in responding to a request or demand for IRS records or information
Reg. 301.9000-3Testimony authorizations
Reg. 301.9000-4Procedure in the event of a request or demand for IRS records or information
Reg. 301.9000-5Written statement required for requests or demands in non-IRS matters
Reg. 301.9000-6Examples
Reg. 301.9000-7Effective date
Reg. 301.9001Statutory provisions; Outer Continental Shelf Lands Act Amendments of 1978
Reg. 301.9001-1Collection of fee
Reg. 301.9001-2Definitions
Reg. 301.9001-3Cross reference
Reg. 301.9100-0Outline of regulations
Reg. 301.9100-1Extensions of time to make elections
Reg. 301.9100-2Automatic extensions
Reg. 301.9100-3Other extensions
Reg. 301.9100-4TTime and manner of making certain elections under the Economic Recovery Tax Act of 1981
Reg. 301.9100-5TTime and manner of making certain elections under the Tax Equity and Fiscal Responsibility Act of 1982
Reg. 301.9100-6TTime and manner of making certain elections under the Deficit Reduction Act of 1984
Reg. 301.9100-7TTime and manner of making certain elections under the Tax Reform Act of 1986
Reg. 301.9100-8Time and manner of making certain elections under the Technical and Miscellaneous Revenue Act of 1988
Reg. 301.9100-9TElection by a bank holding company to forego grandfather provision for all property representing pre-June 30, 1968, activities
Reg. 301.9100-10TElection by certain family-owned bank holding companies to divest all banking or nonbanking property
Reg. 301.9100-11TElection by a qualified bank holding corporation to pay in installments the tax attributable to sales under the Bank Holding Company Act
Reg. 301.9100-12TVarious elections under the Tax Reform Act of 1976
Reg. 301.9100-14TIndividual's election to terminate taxable year when case commences
Reg. 301.9100-15TElection to use retroactive effective date
Reg. 301.9100-16TElection to accrue vacation pay
Reg. 301.9100-17TProcedure applicable to certain elections
Reg. 301.9100-18TElection to include in gross income in year of transfer
Reg. 301.9100-19TElection relating to passive investment income of electing small business corporations
Reg. 301.9100-20TElection to treat certain distributions as made on the last day of the taxable year
Reg. 301.9100-21References to other temporary elections under various tax acts
Reg. 301.9100-22Time, 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
Reg. 302.1Statutory provisions and Executive order; section 212 of the International Claims Settlement Act, and Executive Order 10644
Reg. 302.1-1Definitions
Reg. 302.1-2Application of regulations
Reg. 302.1-3Protection of internal revenue prior to tax determination
Reg. 302.1-4Computation of taxes
Reg. 302.1-5Payment of taxes
Reg. 302.1-6Interest and penalties
Reg. 302.1-7Claims for credit or refund
Reg. 303.1Statutory provisions; section 36, Trading With the Enemy Act
Reg. 303.1-1Definitions
Reg. 303.1-2Application of part
Reg. 303.1-3Protection of internal revenue prior to tax determination
Reg. 303.1-4Computation of taxes
Reg. 303.1-5Payment of taxes
Reg. 303.1-6Interest and penalties
Reg. 303.1-7Claims for refund or credit
Reg. 305.7701-1Definition of Indian tribal government
Reg. 305.7871-1Indian tribal governments treated as States for certain purposes
Reg. 400.1-1Refiling of notice of tax lien
Reg. 400.2-1Discharge of property by substitution of proceeds of sale; subordination of lien
Reg. 400.4-1Notice required with respect to a nonjudicial sale
Reg. 400.5-1Redemption by United States
Reg. 403.1Personal property seized by the Internal Revenue Service
Reg. 403.2Personal property seized by the Bureau of Alcohol, Tobacco and Firearms
Reg. 403.3Forms prescribed
Reg. 403.5Meaning of terms
Reg. 403.25Personal property subject to seizure
Reg. 403.26Forfeiture of seized personal property
Reg. 403.27Type and conditions of cost bond
Reg. 403.28Corporate surety bonds
Reg. 403.29Deposit of collateral
Reg. 403.30Special disposition of perishable goods
Reg. 403.35Laws applicable
Reg. 403.36Interest claimed
Reg. 403.37Form of the petition
Reg. 403.38Contents of the petition
Reg. 403.39Time of filing petition
Reg. 403.40Place of filing
Reg. 403.41Discontinuance of administrative proceedings
Reg. 403.42Return of defective petition
Reg. 403.43Final action
Reg. 403.44Acquisition for official use and sale for account of petitioner in the case of an allowed petition
Reg. 403.45Re-appraisal of property involved in an allowed petition
Reg. 403.50Rate of compensation
Reg. 403.55Alternative methods of sale
Reg. 403.56All bids on unit basis
Reg. 403.57Conditions of sale
Reg. 403.58Acceptable forms of payment
Reg. 403.59[Reserved]
Reg. 403.60Purchaser entitled to bill of sale
Reg. 403.61Sale on open, competitive bids
Reg. 403.62Sale on sealed, competitive bids
Reg. 403.65Authority for destruction
Reg. 404.6048-1[Reserved]
Reg. 404.6334(d)-1Minimum exemption from levy for wages, salary, or other income
Reg. 420.0-1Certain existing plans may elect new provisions
 

The preliminary Code is a preliminary release of the Internal Revenue Code of 1986 (the "Code") by the Office of the Law Revision Counsel and is subject to further revision before it is released again as a final version. The source of the preliminary Code used in TouchTax is available here: https://uscode.house.gov/download/download.shtml. The Code is a consolidation and codification by subject matter of the general and permanent laws of the U.S. prepared by the Office of the Law Revision Counsel of the U.S. House of Representatives. The Treasury Regulations are a codification of the general and permanent rules published in the Federal Register by the departments and agencies of the federal government. The version of the Treasury Regulations available within TouchTax is part of the Electronic Code of Federal Regulations which is not an official legal edition of the Code of Federal Regulations but is an editorial compilation of CFR material and Federal Register amendments produced by the National Archives and Records Administration's Office of the Federal Register (OFR) and the Government Publishing Office. The source of the CFR used in TouchTax is available here: https://www.govinfo.gov/bulkdata/ECFR/title-26. Those using TouchTax for legal research should verify their results against the printed versions of the Code and Treasury Regulations. TouchTax is copyright 2024 by Com-Lab (Mobile). Learn more at http://touchtax.edrich.de.