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Treasury Regulations (26 C.F.R.)

26 CFR § 301.6365-1

Definitions.

Official textecfr.govlast amended

# (a) State.

For purposes of subchapter E and the regulations thereunder, the term “State” shall include the District of Columbia, but shall not include the Commonwealth of Puerto Rico or any possession of the United States.

# (b) Governor.

For purposes of subchapter E and the regulations thereunder, the term “Governor” shall include the Mayor of the District of Columbia.

[T.D. 7577, 43 FR 59375, Dec. 20, 1978]

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In this part (40 sections)
  1. 301.6342-1 · Application of proceeds of levy.
  2. 301.6343-1 · Requirement to release levy and notice of release.
  3. 301.6343-2 · Return of wrongfully levied upon property.
  4. 301.6343-3 · Return of property in certain cases.
  5. 301.6361-1 · Collection and administration of qualified taxes.
  6. 301.6361-2 · Judicial and administrative proceedings; Federal…
  7. 301.6361-3 · Transfers to States.
  8. 301.6361-4 · Definitions.
  9. 301.6361-5 · Effective date of section 6361.
  10. 301.6362-1 · Types of qualified tax.
  11. 301.6362-2 · Qualified resident tax based on taxable income.
  12. 301.6362-3 · Qualified resident tax which is a percentage of Federal…
  13. 301.6362-4 · Rules for adjustments relating to qualified resident taxes.
  14. 301.6362-5 · Qualified nonresident tax.
  15. 301.6362-6 · Requirements relating to residence.
  16. 301.6362-7 · Additional requirements.
  17. 301.6363-1 · State agreements.
  18. 301.6363-2 · Withdrawal from State agreements.
  19. 301.6363-3 · Transition years.
  20. 301.6363-4 · Judicial review.
  21. 301.6365-1 · Definitions.
  22. 301.6365-2 · Commencement and cessation of applicability of subchapter…
  23. 301.6401-1 · Amounts treated as overpayments.
  24. 301.6402-1 · Authority to make credits or refunds.
  25. 301.6402-2 · Claims for credit or refund.
  26. 301.6402-3 · Special rules applicable to income tax.
  27. 301.6402-4 · Payments in excess of amounts shown on return.
  28. 301.6402-5 · Offset of past-due support against overpayment.
  29. 301.6402-6 · Offset of past-due, legally enforceable debt against…
  30. 301.6402-7 · Claims for refund and applications for tentative carryback…
  31. 301.6403-1 · Overpayment of installment.
  32. 301.6404-0 · Table of contents.
  33. 301.6404-1 · Abatements.
  34. 301.6404-2 · Abatement of interest.
  35. 301.6404-3 · Abatement of penalty or addition to tax attributable to…
  36. 301.6404-4 · Suspension of interest and certain penalties when the…
  37. 301.6405-1 · Reports of refunds and credits.
  38. 301.6407-1 · Date of allowance of refund or credit.
  39. 301.6411-1 · Tentative carryback adjustments.
  40. 301.6413-1 · Special rules applicable to certain employment taxes.
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