Treasury Regulations · 26 CFR
§ 301.6361-4. Definitions.
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).
Cite as 26 CFR § 301.6361-4
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- December 20, 1978 by T.D. 7577
- Length
- 188 words · about 1 min to read
- Defines
- 3 terms
- Cross-references
- cites 0 Code sections and 0 regulations; cited by 4
For purposes of the regulations in this part under subchapter E of chapter 64 of the Internal Revenue Code of 1954, relating to collection and administration of State individual income taxes—
[T.D. 7577, 43 FR 59365, Dec. 20, 1978]
Terms defined here
Where the text says “the term … means”. Select a term to jump to its definition.
Cross-references
Computed from the citations in the text of 26 CFR.
Cited by 4 other regulations
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. 7577 (43 FR 59365)
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFR7d22b80601049d0 Seizure of Property for Collection of Taxes
Nearby sections
- § 301.6343-3 Return of property in certain cases.
- § 301.6361-1 Collection and administration of qualified taxes.
- § 301.6361-2 Judicial and administrative proceedings; Federal representation of State interests.
- § 301.6361-3 Transfers to States.
- § 301.6361-4 Definitions.
- § 301.6361-5 Effective date of section 6361.
- § 301.6362-1 Types of qualified tax.
- § 301.6362-2 Qualified resident tax based on taxable income.
- § 301.6362-3 Qualified resident tax which is a percentage of Federal tax.