Treasury Regulations · 26 CFR Part 301
Subpart ECFR47464f8a81aa5b0. Limitations
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).
Limitations on Assessment and Collection §§ 301.6501(a)-1 to 301.6532-3
- § 301.6501(a)-1 Period of limitations upon assessment and collection.
- § 301.6501(b)-1 Time return deemed filed for purposes of determining limitations.
- § 301.6501(c)-1 Exceptions to general period of limitations on assessment and collection.
- § 301.6501(d)-1 Request for prompt assessment.
- § 301.6501(e)-1 Omission from return.
- § 301.6501(f)-1 Personal holding company tax.
- § 301.6501(g)-1 Certain income tax returns of corporations.
- § 301.6501(h)-1 Net operating loss or capital loss carrybacks.
- § 301.6501(i)-1 Foreign tax carrybacks; taxable years beginning after December 31, 1957.
- § 301.6501(j)-1 Investment credit carryback; taxable years ending after December 31, 1961.
- § 301.6501(m)-1 Tentative carryback adjustment assessment period.
- § 301.6501(n)-1 Special rules for chapter 42 and similar taxes.
- § 301.6501(n)-2 Certain contributions to section 501(c)(3) organizations.
- § 301.6501(n)-3 Certain set-asides described in section 4942(g)(2).
- § 301.6502-1 Collection after assessment.
- § 301.6503(a)-1 Suspension of running of period of limitation; issuance of statutory notice of deficiency.
- § 301.6503(b)-1 Suspension of running of period of limitation; assets of taxpayer in control or custody of court.
- § 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.
- § 301.6511(d)-1 Overpayment of income tax on account of bad debts, worthless securities, etc.
- § 301.6511(d)-2 Overpayment of income tax on account of net operating loss or capital loss carrybacks.
- § 301.6511(d)-3 Special rules applicable to credit against income tax for foreign taxes.
- § 301.6511(d)-4 Overpayment of income tax on account of investment credit carryback.
- § 301.6511(e)-1 Special rules applicable to manufactured sugar.
- § 301.6511(f)-1 Special rules for chapter 42 taxes.
- § 301.6512-1 Limitations in case of petition to Tax Court.
- § 301.6513-1 Time return deemed filed and tax considered paid.
- § 301.6514(a)-1 Credits or refunds after period of limitation.
- § 301.6514(b)-1 Credit against barred liability.
- § 301.6521-1 Mitigation of effect of limitation in case of related employee social security tax and self-employment tax.
- § 301.6521-2 Law applicable in determination of error.
- § 301.6532-1 Periods of limitation on suits by taxpayers.
- § 301.6532-2 Periods of limitation on suits by the United States.
- § 301.6532-3 Periods of limitation on suits by persons other than taxpayers.