★ Subtitle F: Procedure and Administration - forms.ge

★ Subtitle F: Procedure and Administration

Subtitle F: Procedure and Administration

★ Chapter 61: Information and Returns
- ★Subchapter A: Returns and Records
- ★Subchapter B: Miscellaneous Provisions
★ Chapter 62: Time and Place for Paying Tax
- ★ Subchapter A: Place and Due Date for Payment of Tax
- ★ Subchapter B: Extensions of Time for Payment
★ Chapter 63: Assessment
- ★ Subchapter A: In General
- ★ Subchapter B: Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes
- ★ Subchapter C: Tax Treatment of Partnership Items
- ★ Subchapter D: Treatment of Electing Large Partnerships
★ Chapter 64: Collection
- ★ Subchapter A: General Provisions
- ★ Subchapter B: Receipt of Payment
- ★ Subchapter C: Lien for Taxes
  - ★ Part I: Due Process for Liens
    - ★ Section 6320 - Notice and opportunity for hearing upon filing of notice of lien
  - ★ Part II: Liens
- ★ Subchapter D: Seizure of Property for Collection of Taxes
  - ★ Part I: Due Process for Collections
    - ★ Section 6330 - Notice and opportunity for hearing before levy
  - ★ Part II: Levy
- ★ Subchapter E: Repealed
  - ★ Section 6361 to 6365 - Repealed. Pub. L. 101-508, title XI, Section 11801(a)(45), Nov. 5, 1990, 104 Stat. 1388-522
★ Chapter 65: Abatements, Credits, and Refunds
- ★ Subchapter A: Procedure in General
- ★ Subchapter B: Rules of Special Application
★ Chapter 66: Limitations
- ★ Subchapter A: Limitations on Assessment and Collection
- ★ Subchapter B: Limitations on Credit or Refund
- ★ Subchapter C: Mitigation of Effect of Period of Limitations
  - ★ Section 6521 - Mitigation of effect of limitation in case of related taxes under different chapters
- ★ Subchapter D: Periods of Limitation in Judicial Proceedings
★ Chapter 67: Interest
- ★ Subchapter A: Interest on Underpayments
- ★ Subchapter B: Interest on Overpayments
  - ★ Section 6611 - Interest on overpayments
  - ★ Section 6612 - Cross references
- ★ Subchapter C: Determination of Interest Rate; Compounding of Interest
  - ★Section 6621 - Determination of rate of interest
  - ★Section 6622 - Interest compounded daily
- ★ Subchapter D: Notice Requirements
  - ★Section 6631 - Notice requirements
★ Chapter 68: Additions to the Tax, Additional Amounts, and Assessable Penalties
- ★ Subchapter A: Additions to the Tax and Additional Amounts
- ★ Subchapter B: Assessable Penalties
  - ★ Part I: General Provisions
  - ★ Part II: Failure to Comply With Certain Information Reporting Requirements
- ★ Subchapter C: Procedural Requirements
  - ★ Section 6751 - Procedural requirements
★ Chapter 69: General Provisions Relating To Stamps
- ★ Section 6801 - Authority for establishment, alteration, and distribution
- ★ Section 6802 - Supply and distribution
- ★ Section 6803 - Accounting and safeguarding
- ★ Section 6804 - Attachment and cancellation
- ★ Section 6805 - Redemption of stamps
- ★ Section 6806 - Occupational tax stamps
- ★ Section 6807 - Stamping, marking, and branding seized goods
- ★ Section 6808 - Special provisions relating to stamps
★ Chapter 70: Jeopardy, Receiverships, Etc.
- ★ Subchapter A: Jeopardy
- ★ Subchapter B: Receiverships, Etc.
★ Chapter 71: Transferees and Fiduciaries
- ★ Section 6901 - Transferred assets
- ★ Section 6902 - Provisions of special application to transferees
- ★ Section 6903 - Notice of fiduciary relationship
- ★ Section 6904 - Prohibition of injunctions
- ★ Section 6905 - Discharge of executor from personal liability for decedent's income and gift taxes
★ Chapter 72: Licensing and Registration
- ★ Subchapter A: Licensing
  - ★ Section 7001 - Collection of foreign items
- ★ Subchapter B: Registration
  - ★ Section 7011 - Registration - persons paying a special tax
  - ★ Section 7012 - Cross references
★ Chapter 73: Bonds
- ★ Section 7101 - Form of bonds
- ★ Section 7102 - Single bond in lieu of multiple bonds
- ★ Section 7103 - Cross references - Other provisions for bonds
★ Chapter 74: Closing Agreements and Compromises
- ★ Section 7121 - Closing agreements
- ★ Section 7122 - Compromises
- ★ Section 7123 - Appeals dispute resolution procedures
- ★ Section 7124 - Cross references
★ Chapter 75: Crimes, Other Offenses, and Forfeitures
- ★ Subchapter A: Crimes
  - ★ Part I: General Provisions
  - ★ Part II: Penalties Applicable To Certain Taxes
- ★ Subchapter B: Other Offenses
- ★ Subchapter C: Forfeitures
  - ★ Part I: Property Subject to Forfeiture
  - ★ Part II: Provisions Common to Forfeitures
- ★ Subchapter D: Miscellaneous Penalty and Forfeiture Provisions
★ Chapter 76: Judicial Proceedings
- ★ Subchapter A: Civil Actions by the United States
- ★ Subchapter B: Proceedings by Taxpayers and Third Parties
- ★ Subchapter C: The Tax Court
- ★ Subchapter D: Court Review of Tax Court Decisions
- ★ Subchapter E: Burden of Proof
  - ★ Section 7491 - Burden of proof
★ Chapter 77: Miscellaneous Provisions
- ★ Section 7501 - Liability for taxes withheld or collected
- ★ Section 7502 - Timely mailing treated as timely filing and paying
- ★ Section 7503 - Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday
- ★ Section 7504 - Fractional parts of a dollar
- ★ Section 7505 - Sale of personal property acquired by the United States
- ★ Section 7506 - Administration of real estate acquired by the United States
- ★ Section 7507 - Exemption of insolvent banks from tax
- ★ Section 7508 - Time for performing certain acts postponed by reason of service in combat zone or contingency operation
- ★ Section 7508A - Authority to postpone certain deadlines by reason of Presidentially declared disaster or terroristic or military actions
- ★ Section 7509 - Expenditures incurred by the United States Postal Service
- ★ Section 7510 - Exemption from tax of domestic goods purchased for the United States
- ★ Section 7511 - Repealed. Pub. L. 87-456, title III, Section 302(d), May 24, 1962, 76 Stat. 77
- ★ Section 7512 - Separate accounting for certain collected taxes, etc.
- ★ Section 7513 - Reproduction of returns and other documents
- ★ Section 7514 - Authority to prescribe or modify seals
- ★ Section 7515 - Repealed. Pub. L. 94-455, title XII, Section 1202(h)(4), Oct. 4, 1976, 90 Stat. 1688
- ★ Section 7516 - Supplying training and training aids on request
- ★ Section 7517 - Furnishing on request of statement explaining estate or gift valuation
- ★ Section 7518 - Tax incentives relating to merchant marine capital construction funds
- ★ Section 7519 - Required payments for entities electing not to have required taxable year
- ★ Section 7520 - Valuation tables
- ★ Section 7521 - Procedures involving taxpayer interviews
- ★ Section 7522 - Content of tax due, deficiency, and other notices
- ★ Section 7523 - Graphic presentation of major categories of Federal outlays and income
- ★ Section 7524 - Annual notice of tax delinquency
- ★ Section 7525 - Confidentiality privileges relating to taxpayer communications
- ★ Section 7526 - Low-income taxpayer clinics
- ★ Section 7527 - Advance payment of credit for health insurance costs of eligible individuals
- ★ Section 7528 - Internal Revenue Service user fees
★ Chapter 78: Discovery of Liability and Enforcement of Title
- ★ Subchapter A: Examination and Inspection
- ★ Subchapter B: General Powers and Duties
- ★ Subchapter C: Repealed
  - ★ Section 7641 - Repealed. Pub. L. 94-455, title XIX, Section 1906(a)(54), Oct. 4, 1976, 90 Stat. 1832
- ★ Subchapter D: Possessions
★ Chapter 79: Definitions
- ★ Section 7701 - Definitions
- ★ Section 7702 - Life insurance contract defined
- ★ Section 7702A - Modified endowment contract defined
- ★ Section 7702B - Treatment of qualified long-term care insurance
- ★ Section 7703 - Determination of marital status
- ★ Section 7704 - Certain publicly traded partnerships treated as corporations
★ Chapter 80: General Rules
- ★ Subchapter A: Application of Internal Revenue Laws
- ★ Subchapter B: Effective Date and Related Provisions
  - ★ Section 7851 - Applicability of revenue laws
  - ★ Section 7852 - Other applicable rules
- ★ Subchapter C: Provisions Affecting More Than One Subtitle