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Treasury Regulations (26 C.F.R.)

26 CFR § 301.6302-1

Manner or time of collection of taxes.

Official textecfr.govlast amended

# (a) Employment and excise taxes.

For provisions relating to the manner or time of collection of certain employment and excise taxes and deposits in connection with the payment thereof, see the regulations relating to the particular tax.

# (b) Income taxes.

(1) For provisions relating to the deposits of income and estimated income taxes of certain corporations, see § 1.6302-1 of this chapter (Income Tax Regulations).

(2) For provisions relating to the deposits of tax required to be withheld under chapter 3 of the Code on nonresident aliens and foreign corporations and tax-free covenant bonds, see § 1.6302-2 of this chapter.

# (c) Effective/applicability date.

This section applies to deposits and payments made after December 31, 2010.

[75 FR 75904, Dec. 7, 2010]

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In this part (40 sections)
  1. 301.6231(c)-7 · (c)-7 Bankruptcy and receivership.
  2. 301.6231(c)-8 · (c)-8 Prompt assessment.
  3. 301.6231(d)-1 · (d)-1 Time for determining profits interest of partners…
  4. 301.6231(e)-1 · (e)-1 Effect of a determination with respect to a…
  5. 301.6231(e)-2 · (e)-2 Judicial decision not a bar to certain…
  6. 301.6231(f)-1 · (f)-1 Disallowance of losses and credits in certain…
  7. 301.6232-1 · Assessment, collection, and payment of imputed…
  8. 301.6233-1 · Extension to entities filing partnership returns.
  9. 301.6233(a)-1 · (a)-1 Interest and penalties determined from reviewed…
  10. 301.6233(b)-1 · (b)-1 Interest and penalties with respect to the…
  11. 301.6234-1 · Judicial review of partnership adjustment.
  12. 301.6235-1 · Period of limitations on making adjustments.
  13. 301.6241-1 · Definitions.
  14. 301.6241-2 · Bankruptcy of the partnership.
  15. 301.6241-3 · Treatment where a partnership ceases to exist.
  16. 301.6241-4 · Payments nondeductible.
  17. 301.6241-5 · Extension to entities filing partnership returns.
  18. 301.6241-6 · Coordination with other chapters of the Internal Revenue…
  19. 301.6241-7 · Treatment of special enforcement matters.
  20. 301.6301-1 · Collection authority.
  21. 301.6302-1 · Manner or time of collection of taxes.
  22. 301.6303-1 · Notice and demand for tax.
  23. 301.6305-1 · Assessment and collection of certain liability.
  24. 301.6311-1 · Payment by check or money order.
  25. 301.6311-2 · Payment by credit card and debit card.
  26. 301.6312-1 · Treasury certificates of indebtedness, Treasury notes, and…
  27. 301.6312-2 · Certain Treasury savings notes acceptable in payment of…
  28. 301.6313-1 · Fractional parts of a cent.
  29. 301.6314-1 · Receipt for taxes.
  30. 301.6315-1 · Payments of estimated income tax.
  31. 301.6316-1 · Payment of income tax in foreign currency.
  32. 301.6316-2 · Definitions.
  33. 301.6316-3 · Allocation of tax attributable to foreign currency.
  34. 301.6316-4 · Return requirements.
  35. 301.6316-5 · Manner of paying tax by foreign currency.
  36. 301.6316-6 · Declarations of estimated tax.
  37. 301.6316-7 · Payment of Federal Insurance Contributions Act taxes in…
  38. 301.6316-8 · Refunds and credits in foreign currency.
  39. 301.6316-9 · Interest, additions to tax, etc.
  40. 301.6320-1 · Notice and opportunity for hearing upon filing of notice…
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