Treasury Regulations · 26 CFR
§ 301.6159-0. Table of contents.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 6159
Cite as 26 CFR § 301.6159-0
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- November 25, 2009 by T.D. 9473
- Issued under
- 26 U.S.C. § 6159
- Length
- 111 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 0
This section lists the major captions that appear in the regulations under § 301.6159-1.
(a) Authority.
(b) Procedures for submission and consideration of proposed installment agreements.
(c) Acceptance, form, and terms of installment agreements.
(d) Rejection of a proposed installment agreement.
(e) Modification or termination of installment agreements by the Internal Revenue Service.
(f) Effect of installment agreement or pending installment agreement on collection activity.
(g) Suspension of the statute of limitations on collection.
(h) Annual statement.
(i) Biennial review of partial payment installment agreements.
(j) Cross reference.
(k) Effective/applicability date.
[T.D. 9473, 74 FR 61528, Nov. 25, 2009]
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 9473 (74 FR 61528)
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFR5e6d36e991c3875 Time and Place for Paying Tax
- Place and Due Date for Payment of Tax
Nearby sections
- § 301.6151-1 Time and place for paying tax shown on returns.
- § 301.6153-1 Installment payments of estimated income tax by individuals.
- § 301.6155-1 Payment on notice and demand.
- § 301.6159-0 Table of contents.
- § 301.6159-1 Agreements for payment of tax liabilities in installments.
- § 301.6161-1 Extension of time for paying tax.
- § 301.6162-1 Extension of time for payment of tax on gain attributable to liquidation of personal holding companies.
- § 301.6163-1 Extension of time for payment of estate tax on value of reversionary or remainder interest in property.