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Treasury Regulations · 26 CFR Part 301

Part 301. Procedure and administration

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 Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. Subpart ECFR1b5d05d4bfe19f9 Information and Returns §§ 301.269B-1 to 301.6114-1
  2. Subpart ECFR5e6d36e991c3875 Time and Place for Paying Tax §§ 301.6151-1 to 301.6166-1
  3. Subpart ECFR01918753cdbe68b Assessment §§ 301.6201-1 to 301.6241-7
  4. Subpart ECFR906a9cbafe6b4af Collection §§ 301.6301-1 to 301.6326-1
  5. Subpart ECFR7d22b80601049d0 Seizure of Property for Collection of Taxes §§ 301.6330-1 to 301.6365-2
  6. Subpart ECFRd210e15bfae32be Abatements, Credits, and Refunds §§ 301.6401-1 to 301.6425-1
  7. Subpart ECFR47464f8a81aa5b0 Limitations §§ 301.6501(a)-1 to 301.6532-3
  8. Subpart ECFR612dc3cd920dcce Interest §§ 301.6601-1 to 301.6622-1
  9. Subpart ECFRe7a848e7ecebb4b Additions to the Tax, Additional Amounts, and Assessable Penalties §§ 301.6651-1 to 301.6751(b)-1
  10. Subpart ECFR95e492480e076cb General Provisions Relating to Stamps §§ 301.6801-1 to 301.6806-1
  11. Subpart ECFRfc3947f73a49ee2 Jeopardy, Bankruptcy, and Receiverships §§ 301.6851-1 to 301.6873-1
  12. Subpart ECFRc9eb1b3d926bf89 Transferees and Fiduciaries §§ 301.6901-1 to 301.6905-1
  13. Subpart ECFRaa0677ef373f2dc Licensing § 301.7001-1
  14. Subpart ECFR272b62052b5e165 Bonds §§ 301.7101-1 to 301.7102-1
  15. Subpart ECFR028457d7fc33c82 Closing Agreements and Compromises §§ 301.7121-1 to 301.7122-1
  16. Subpart ECFRa197f7a9e2c9460 Crimes, Other Offenses, and Forfeitures §§ 301.7207-1 to 301.7231-1
  17. Subpart ECFR1de8076f16a87a4 Other Offenses §§ 301.7269-1 to 301.7327-1
  18. Subpart ECFR94f366dd75fae71 Judicial Proceedings §§ 301.7401-1 to 301.7517-1
  19. Subpart ECFRb6a8144588833b0 Discovery of Liability and Enforcement of Title §§ 301.7601-1 to 301.7654-1
  20. Subpart ECFR5ffaf3310af6b61 Definitions §§ 301.7701-1 to 301.7705-2
  21. Subpart ECFR4cc2dbd383b9493 General Rules §§ 301.7803-1 to 301.9100-22