Treasury Regulations (26 C.F.R.)
26 CFR § 301.6105-1
Compilation of relief from excess profits tax cases.
Official textecfr.govlast amended
Pursuant to and in accordance with the provisions of section 6105, the Commissioner shall make and publish in the Federal Register a compilation, for each fiscal year beginning after June 30, 1941, of all cases in which relief under the provisions of section 722 of the Internal Revenue Code of 1939, as amended, has been allowed during such fiscal year by the Commissioner and by the Tax Court of the United States.
Source: view the official text
In this part (40 sections)
- 301.6103(l)(14)-1 · (l)(14)-1 Disclosure of return information to…
- 301.6103(l)(21)-1 · (l)(21)-1 Disclosure of return information to the…
- 301.6103(m)-1 · (m)-1 Disclosure of taxpayer identity information.
- 301.6103(n)-1 · (n)-1 Disclosure of returns and return information in…
- 301.6103(n)-2 · (n)-2 Disclosure of return information in connection…
- 301.6103(p)(2)(B)-1 · (p)(2)(B)-1 Disclosure of returns and return…
- 301.6103(p)(4)-1 · (p)(4)-1 Procedures relating to safeguards for…
- 301.6103(p)(7)-1 · (p)(7)-1 Procedures for administrative review of a…
- 301.6104(a)-1 · (a)-1 Public inspection of material relating to…
- 301.6104(a)-2 · (a)-2 Public inspection of material relating to pension…
- 301.6104(a)-3 · (a)-3 Public inspection of Internal Revenue Service…
- 301.6104(a)-4 · (a)-4 Requirement for 26 or more plan participants.
- 301.6104(a)-5 · (a)-5 Withholding of certain information from public…
- 301.6104(a)-6 · (a)-6 Procedural rules for inspection.
- 301.6104(b)-1 · (b)-1 Publicity of information on certain information…
- 301.6104(c)-1 · (c)-1 Disclosure of certain information to State…
- 301.6104(d)-0 · (d)-0 Table of contents.
- 301.6104(d)-1 · (d)-1 Public inspection and distribution of…
- 301.6104(d)-2 · (d)-2 Making applications and returns widely available.
- 301.6104(d)-3 · (d)-3 Tax-exempt organization subject to harassment…
- 301.6105-1 · Compilation of relief from excess profits tax cases.
- 301.6106-1 · Publicity of unemployment tax returns.
- 301.6108-1 · Publication of statistics of income.
- 301.6109-1 · Identifying numbers.
- 301.6109-2 · Authority of the Secretary of Agriculture to collect…
- 301.6109-3 · IRS adoption taxpayer identification numbers.
- 301.6109-4 · IRS truncated taxpayer identification numbers.
- 301.6110-1 · Public inspection of written determinations and background…
- 301.6110-2 · Meaning of terms.
- 301.6110-3 · Deletion of certain information in written determinations…
- 301.6110-4 · Communications from third parties.
- 301.6110-5 · Notice and time requirements; actions to restrain…
- 301.6110-6 · Written determinations issued in response to requests…
- 301.6110-7 · Miscellaneous provisions.
- 301.6111-1T · Questions and answers relating to tax shelter…
- 301.6111-2 · Confidential corporate tax shelters.
- 301.6111-3 · Disclosure of reportable transactions.
- 301.6112-1 · Material advisors of reportable transactions must keep…
- 301.6114-1 · Treaty-based return positions.
- 301.6151-1 · Time and place for paying tax shown on returns.