Treasury Regulations · 26 CFR
§ 301.9100-0. Outline of regulations.
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 § 301.9100-0
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- December 31, 1997 by T.D. 8742
- Length
- 197 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 3 regulations; cited by 0
This section lists the paragraphs in §§ 301.9100-1 through 301.9100-3.
(a) Introduction.
(b) Terms.
(c) General standards for relief.
(d) Exceptions.
(e) Effective dates.
§ 301.9100-2 Automatic extensions.(a) Automatic 12-month extension.
(1) In general.
(2) Elections eligible for automatic 12-month extension.
(b) Automatic 6-month extension.
(c) Corrective action.
(d) Procedural requirements.
(e) Examples.
§ 301.9100-3 Other extensions.(a) In general.
(b) Reasonable action and good faith.
(1) In general.
(2) Reasonable reliance on a qualified tax professional.
(3) Taxpayer deemed to have not acted reasonably or in good faith.
(c) Prejudice to the interests of the Government.
(1) In general.
(i) Lower tax liability.
(ii) Closed years.
(2) Special rules for accounting method regulatory elections.
(3) Special rules for accounting period regulatory elections.
(d) Effect of amended returns.
(1) Second examination under section 7605(b).
(2) Suspension of the period of limitations under section 6501(a).
(e) Procedural requirements.
(1) In general.
(2) Affidavit and declaration from taxpayer.
(3) Affidavits and declarations from other parties.
(4) Other information.
(5) Filing instructions.
(f) Examples.
[T.D. 8742, 62 FR 68169, Dec. 31, 1997]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
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. 8742 (62 FR 68169)
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
- § 301.9001 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.
- § 301.9100-4T Time and manner of making certain elections under the Economic Recovery Tax Act of 1981.