Treasury Regulations (26 C.F.R.)
26 CFR § 301.6159-0
Table of contents.
This section lists the major captions that appear in the regulations under § 301.6159-1.
(a) Authority.
(b) Procedures for submission and consideration of proposed installment agreements.
(c) Acceptance, form, and terms of installment agreements.
(d) Rejection of a proposed installment agreement.
(e) Modification or termination of installment agreements by the Internal Revenue Service.
(f) Effect of installment agreement or pending installment agreement on collection activity.
(g) Suspension of the statute of limitations on collection.
(h) Annual statement.
(i) Biennial review of partial payment installment agreements.
(j) Cross reference.
(k) Effective/applicability date.
[T.D. 9473, 74 FR 61528, Nov. 25, 2009]
Source: view the official text
In this part (40 sections)
- 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.
- 301.6153-1 · Installment payments of estimated income tax by…
- 301.6155-1 · Payment on notice and demand.
- 301.6159-0 · Table of contents.
- 301.6159-1 · Agreements for payment of tax liabilities in installments.
- 301.6161-1 · Extension of time for paying tax.
- 301.6162-1 · Extension of time for payment of tax on gain attributable…
- 301.6163-1 · Extension of time for payment of estate tax on value of…
- 301.6164-1 · Extension of time for payment of taxes by corporations…
- 301.6165-1 · Bonds where time to pay the tax or deficiency has been…
- 301.6166-1 · Extension of time for payment of estate tax where estate…
- 301.6201-1 · Assessment authority.
- 301.6203-1 · Method of assessment.
- 301.6204-1 · Supplemental assessments.
- 301.6205-1 · Special rules applicable to certain employment taxes.
- 301.6211-1 · Deficiency defined.
- 301.6212-1 · Notice of deficiency.
- 301.6212-2 · Definition of last known address.
- 301.6213-1 · Restrictions applicable to deficiencies; petition to Tax…
- 301.6213-2 · Omission of correct vehicle identification number.
- 301.6215-1 · Assessment of deficiency found by Tax Court.
- 301.6221-1 · Tax treatment determined at partnership level.
- 301.6221(a)-1 · (a)-1 Determination at partnership level.