Federal (United States) · Regulations
Subpart ECFR906a9cbafe6b4af — Collection
39 sections
39 sections
- 26 C.F.R. § 301.6301-1Collection authority.
- 26 C.F.R. § 301.6302-1Manner or time of collection of taxes.
- 26 C.F.R. § 301.6303-1Notice and demand for tax.
- 26 C.F.R. § 301.6305-1Assessment and collection of certain liability.
- 26 C.F.R. § 301.6311-1Payment by check or money order.
- 26 C.F.R. § 301.6311-2Payment by credit card and debit card.
- 26 C.F.R. § 301.6312-1Treasury certificates of indebtedness, Treasury notes, and Treasury bills acceptable in payment of internal revenue taxes or stamps.
- 26 C.F.R. § 301.6312-2Certain Treasury savings notes acceptable in payment of certain internal revenue taxes.
- 26 C.F.R. § 301.6313-1Fractional parts of a cent.
- 26 C.F.R. § 301.6314-1Receipt for taxes.
- 26 C.F.R. § 301.6315-1Payments of estimated income tax.
- 26 C.F.R. § 301.6316-1Payment of income tax in foreign currency.
- 26 C.F.R. § 301.6316-2Definitions.
- 26 C.F.R. § 301.6316-3Allocation of tax attributable to foreign currency.
- 26 C.F.R. § 301.6316-4Return requirements.
- 26 C.F.R. § 301.6316-5Manner of paying tax by foreign currency.
- 26 C.F.R. § 301.6316-6Declarations of estimated tax.
- 26 C.F.R. § 301.6316-7Payment of Federal Insurance Contributions Act taxes in foreign currency.
- 26 C.F.R. § 301.6316-8Refunds and credits in foreign currency.
- 26 C.F.R. § 301.6316-9Interest, additions to tax, etc.
- 26 C.F.R. § 301.6320-1Notice and opportunity for hearing upon filing of notice of Federal tax lien.
- 26 C.F.R. § 301.6321-1Lien for taxes.
- 26 C.F.R. § 301.6323(a)-1Purchasers, holders of security interests, mechanic's lienors, and judgment lien creditors.
- 26 C.F.R. § 301.6323(b)-1Protection for certain interests even though notice filed.
- 26 C.F.R. § 301.6323(c)-1Protection for commercial transactions financing agreements.
- 26 C.F.R. § 301.6323(c)-2Protection for real property construction or improvement financing agreements.
- 26 C.F.R. § 301.6323(c)-3Protection for obligatory disbursement agreements.
- 26 C.F.R. § 301.6323(d)-145-day period for making disbursements.
- 26 C.F.R. § 301.6323(e)-1Priority of interest and expenses.
- 26 C.F.R. § 301.6323(f)-1Place for filing notice; form.
- 26 C.F.R. § 301.6323(g)-1Refiling of notice of tax lien.
- 26 C.F.R. § 301.6323(h)-0Scope of definitions.
- 26 C.F.R. § 301.6323(h)-1Definitions.
- 26 C.F.R. § 301.6323(i)-1Special rules.
- 26 C.F.R. § 301.6323(j)-1Withdrawal of notice of federal tax lien in certain circumstances.
- 26 C.F.R. § 301.6324-1Special liens for estate and gift taxes; personal liability of transferees and others.
- 26 C.F.R. § 301.6324A-1Election of and agreement to special lien for estate tax deferred under section 6166 or 6166A.
- 26 C.F.R. § 301.6325-1Release of lien or discharge of property.
- 26 C.F.R. § 301.6326-1Administrative appeal of the erroneous filing of notice of federal tax lien.