Treasury Regulations · 26 CFR
§ 301.9001-3. Cross reference.
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. § 9001
Cite as 26 CFR § 301.9001-3
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- May 21, 1980 by T.D. 7697
- Issued under
- 26 U.S.C. § 9001
- Length
- 57 words · about 1 min to read
- Cross-references
- cites 1 Code section and 0 regulations; cited by 0
See the Coast Guard regulations under 33 CFR parts 135 and 136 for rules relating to the implementation of the Act.
(Sec. 302(d) of the Outer Continental Shelf Lands Act Amendments of 1978 (92 Stat. 672) and sec. 7805 of the Internal Revenue Code of 1954 (68A Stat. 917; 26 U.S.C. 7805))
[T.D. 7697, 45 FR 33976, May 21, 1980]
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.
- Issued by T.D. 7697 (45 FR 33976)
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFR4cc2dbd383b9493 General Rules
- Application of Internal Revenue Laws
Nearby sections
- § 301.9000-7 Effective date.
- § 301.9001 Statutory provisions; Outer Continental Shelf Lands Act Amendments of 1978.
- § 301.9001-1 Collection of fee.
- § 301.9001-2 Definitions.
- § 301.9001-3 Cross reference.
- § 301.9100-0 Outline of regulations.
- § 301.9100-1 Extensions of time to make elections.
- § 301.9100-2 Automatic extensions.
- § 301.9100-3 Other extensions.