Treasury Regulations · 26 CFR
§ 301.6503(g)-1. Suspension pending correction.
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. § 6503(g)
Cite as 26 CFR § 301.6503(g)-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- October 7, 1982 by T.D. 7838
- Last amended
- May 2, 1986 by T.D. 8084
- Issued under
- 26 U.S.C. § 6503(g)
- Length
- 86 words · about 1 min to read
- Cross-references
- cites 3 Code sections and 0 regulations; cited by 0
The running of the periods of limitations provided in sections 6501 and 6502 on the making of assessments, the collection by levy, or a proceeding in court in respect of any tax imposed by chapter 42 or section 507, 4971, or 4975 shall be suspended for any period described in section 507(g)(2) or during which the Commissioner has extended the time for making correction under section 4963(e)(1)(B).
[T.D. 7838, 47 FR 44252, Oct. 7, 1982, as amended by T.D. 8084, 51 FR 16305, May 2, 1986]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections 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.
- Amended by T.D. 8084 (51 FR 16305)
- Issued by T.D. 7838 (47 FR 44252)
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFR47464f8a81aa5b0 Limitations
- Limitations on Assessment and Collection
Nearby sections
- § 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.