Treasury Regulations (26 C.F.R.)
26 CFR § 301.6404-0
Table of contents.
This section lists the paragraphs contained in §§ 301.6404-1 through 301.6404-4.
(a) In general.
(b) Ministerial act.
(1) Definition.
(2) Examples.
(c) Effective date.
(a) General rule.
(b) Requirements.
(1) In general.
(2) Advice was reasonably relied upon.
(i) In general.
(ii) Advice relating to a tax return.
(iii) Amended returns.
(iv) Advice not related to a tax return.
(v) Period of reliance.
(3) Advice was in response to written request.
(4) Taxpayer's information must be adequate and accurate.
(c) Definitions.
(1) Advice.
(2) Penalty and addition to tax.
(d) Procedures for abatement.
(e) Period for requesting abatement.
(f) Examples.
(g) Effective date.
(a) Suspension.
(1) In general.
(2) Treatment of amended returns and other documents.
(i) Amended returns filed on or after December 21, 2005, that show an increase in tax liability.
(ii) Amended returns that show a decrease in tax liability.
(iii) Amended returns and other documents as notice.
(iv) Joint return after filing separate return.
(3) Separate application.
(4) Duration of suspension period.
(5) Certain notices provided on or after November 26, 2007.
(i) Eighteen-month period has closed.
(ii) All other cases.
(6) Examples.
(7) Notice of liability and the basis for the liability.
(i) In general.
(ii) Tax attributable to TEFRA partnership items.
(iii) Examples.
(8) Providing notice.
(i) In general.
(ii) Providing notice in TEFRA partnership proceedings.
(b) Exceptions.
(1) Failure to file tax return or to pay tax.
(2) Fraud.
(3) Tax shown on return.
(4) Gross misstatement.
(i) Description.
(ii) Effect of gross misstatement.
(5) Listed transactions and undisclosed reportable transactions.
(i) In general.
(ii) Special rule for certain listed or undisclosed reportable transactions.
(A) Participant in a settlement initiative.
(1) Participant in a settlement initiative who as of January 23, 2006, had not reached agreement with the IRS.
(2) Participant in a settlement initiative who, as of January 23, 2006, had reached agreement with the IRS.
(B) Taxpayer acting in good faith.
(1) In general.
(2) Presumption.
(3) Examples.
(C) Closed transactions.
(c) Special rules.
(1) Tentative carryback and refund adjustments.
(2) Election under section 183(e).
(i) In general.
(ii) Example.
(d) Effective/applicability date.
[T.D. 8299, 55 FR 14245, Apr. 17, 1990, as amended by T.D. 9488, 75 FR 33993, June 16, 2010; T.D. 9545, 76 FR 52261, Aug. 22, 2011]
Source: view the official text
In this part (40 sections)
- 301.6362-3 · Qualified resident tax which is a percentage of Federal…
- 301.6362-4 · Rules for adjustments relating to qualified resident taxes.
- 301.6362-5 · Qualified nonresident tax.
- 301.6362-6 · Requirements relating to residence.
- 301.6362-7 · Additional requirements.
- 301.6363-1 · State agreements.
- 301.6363-2 · Withdrawal from State agreements.
- 301.6363-3 · Transition years.
- 301.6363-4 · Judicial review.
- 301.6365-1 · Definitions.
- 301.6365-2 · Commencement and cessation of applicability of subchapter…
- 301.6401-1 · Amounts treated as overpayments.
- 301.6402-1 · Authority to make credits or refunds.
- 301.6402-2 · Claims for credit or refund.
- 301.6402-3 · Special rules applicable to income tax.
- 301.6402-4 · Payments in excess of amounts shown on return.
- 301.6402-5 · Offset of past-due support against overpayment.
- 301.6402-6 · Offset of past-due, legally enforceable debt against…
- 301.6402-7 · Claims for refund and applications for tentative carryback…
- 301.6403-1 · Overpayment of installment.
- 301.6404-0 · Table of contents.
- 301.6404-1 · Abatements.
- 301.6404-2 · Abatement of interest.
- 301.6404-3 · Abatement of penalty or addition to tax attributable to…
- 301.6404-4 · Suspension of interest and certain penalties when the…
- 301.6405-1 · Reports of refunds and credits.
- 301.6407-1 · Date of allowance of refund or credit.
- 301.6411-1 · Tentative carryback adjustments.
- 301.6413-1 · Special rules applicable to certain employment taxes.
- 301.6414-1 · Income tax withheld.
- 301.6425-1 · Adjustment of overpayment of estimated income tax by…
- 301.6501(a)-1 · (a)-1 Period of limitations upon assessment and…
- 301.6501(b)-1 · (b)-1 Time return deemed filed for purposes of…
- 301.6501(c)-1 · (c)-1 Exceptions to general period of limitations on…
- 301.6501(d)-1 · (d)-1 Request for prompt assessment.
- 301.6501(e)-1 · (e)-1 Omission from return.
- 301.6501(f)-1 · (f)-1 Personal holding company tax.
- 301.6501(g)-1 · (g)-1 Certain income tax returns of corporations.
- 301.6501(h)-1 · (h)-1 Net operating loss or capital loss carrybacks.
- 301.6501(i)-1 · (i)-1 Foreign tax carrybacks; taxable years beginning…