Federal (United States) · Regulations
Subpart ECFR94f366dd75fae71 — Judicial Proceedings
66 sections
66 sections
- 26 C.F.R. § 301.7401-1Authorization.
- 26 C.F.R. § 301.7403-1Action to enforce lien or to subject property to payment of tax.
- 26 C.F.R. § 301.7404-1Authority to bring civil action for estate taxes.
- 26 C.F.R. § 301.7406-1Disposition of judgments and moneys recovered.
- 26 C.F.R. § 301.7409-1Action to enjoin flagrant political expenditures of section 501(c)(3) organizations.
- 26 C.F.R. § 301.7422-1Special rules for certain excise taxes imposed by chapter 42 or 43.
- 26 C.F.R. § 301.7423-1Repayments to officers or employees.
- 26 C.F.R. § 301.7424-2Intervention.
- 26 C.F.R. § 301.7425-1Discharge of liens; scope and application; judicial proceedings.
- 26 C.F.R. § 301.7425-2Discharge of liens; nonjudicial sales.
- 26 C.F.R. § 301.7425-3Discharge of liens; special rules.
- 26 C.F.R. § 301.7425-4Discharge of liens; redemption by United States.
- 26 C.F.R. § 301.7426-1Civil actions by persons other than taxpayers.
- 26 C.F.R. § 301.7426-2Recovery of damages in certain cases.
- 26 C.F.R. § 301.7429-1Review of jeopardy and termination assessment and jeopardy levy procedures; information to taxpayer.
- 26 C.F.R. § 301.7429-2Review of jeopardy and termination assessment and jeopardy levy procedures.
- 26 C.F.R. § 301.7429-3Review of jeopardy and termination assessment and jeopardy levy procedures; judicial action.
- 26 C.F.R. § 301.7430-0Table of contents.
- 26 C.F.R. § 301.7430-1Exhaustion of administrative remedies.
- 26 C.F.R. § 301.7430-2Requirements and procedures for recovery of reasonable administrative costs.
- 26 C.F.R. § 301.7430-3Administrative proceeding and administrative proceeding date.
- 26 C.F.R. § 301.7430-4Reasonable administrative costs.
- 26 C.F.R. § 301.7430-5Prevailing party.
- 26 C.F.R. § 301.7430-6Effective/applicability dates.
- 26 C.F.R. § 301.7430-7Qualified offers.
- 26 C.F.R. § 301.7430-8Administrative costs incurred in damage actions for violations of section 362 or 524 of the Bankruptcy Code.
- 26 C.F.R. § 301.7432-1Civil cause of action for failure to release a lien.
- 26 C.F.R. § 301.7433-1Civil cause of action for certain unauthorized collection actions.
- 26 C.F.R. § 301.7433-2Civil cause of action for violation of section 362 or 524 of the Bankruptcy Code.
- 26 C.F.R. § 301.7452-1Representation of parties.
- 26 C.F.R. § 301.7454-1Burden of proof in fraud and transferee cases.
- 26 C.F.R. § 301.7454-2Burden of proof in foundation manager, etc. cases.
- 26 C.F.R. § 301.7456-1Administration of oaths and procurement of testimony; production of records of foreign corporations, foreign trusts or estates and nonresident alien individuals.
- 26 C.F.R. § 301.7457-1Witness fees.
- 26 C.F.R. § 301.7458-1Hearings.
- 26 C.F.R. § 301.7461-1Publicity of proceedings.
- 26 C.F.R. § 301.7476-1Declaratory judgments.
- 26 C.F.R. § 301.7477-1Declaratory judgments relating to the value of certain gifts for gift tax purposes.
- 26 C.F.R. § 301.7481-1Date when Tax Court decision becomes final; decision modified or reversed.
- 26 C.F.R. § 301.7482-1Courts of review; venue.
- 26 C.F.R. § 301.7483-1Petition for review.
- 26 C.F.R. § 301.7484-1Change of incumbent in office.
- 26 C.F.R. § 301.7502-1Timely mailing of documents and payments treated as timely filing and paying.
- 26 C.F.R. § 301.7503-1Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday.
- 26 C.F.R. § 301.7505-1Sale of personal property acquired by the United States.
- 26 C.F.R. § 301.7506-1Administration of real estate acquired by the United States.
- 26 C.F.R. § 301.7507-1Banks and trust companies covered.
- 26 C.F.R. § 301.7507-2Scope of section generally.
- 26 C.F.R. § 301.7507-3Segregated or transferred assets.
- 26 C.F.R. § 301.7507-4Unsegregated assets.
- 26 C.F.R. § 301.7507-5Earnings.
- 26 C.F.R. § 301.7507-6Abatement and refund.
- 26 C.F.R. § 301.7507-7Establishment of immunity.
- 26 C.F.R. § 301.7507-8Procedure during immunity.
- 26 C.F.R. § 301.7507-9Termination of immunity.
- 26 C.F.R. § 301.7507-10Collection of tax after termination of immunity.
- 26 C.F.R. § 301.7507-11Exception of employment taxes.
- 26 C.F.R. § 301.7508-1Time for performing certain acts postponed by reason of service in a combat zone.
- 26 C.F.R. § 301.7508A-1Postponement of certain tax-related deadlines by reasons of a federally declared disaster or terroristic or military action.
- 26 C.F.R. § 301.7510-1Exemption from tax of domestic goods purchased for the United States.
- 26 C.F.R. § 301.7512-1Separate accounting for certain collected taxes.
- 26 C.F.R. § 301.7513-1Reproduction of returns and other documents.
- 26 C.F.R. § 301.7514-1Seals of office.
- 26 C.F.R. § 301.7515-1Special statistical studies and compilations on request.
- 26 C.F.R. § 301.7516-1Training and training aids on request.
- 26 C.F.R. § 301.7517-1Furnishing on request of statement explaining estate or gift valuation.