Treasury Regulations (26 C.F.R.)
26 CFR § 301.6501(a)-1
Period of limitations upon assessment and collection.
# (a)
The amount of any tax imposed by the Code (other than a tax collected by means of stamps) shall be assessed within 3 years after the return was filed. For rules applicable in cases where the return is filed prior to the due date thereof, see section 6501(b). In the case of taxes payable by stamp, assessment shall be made at any time after the tax became due and before the expiration of 3 years after the date on which any part of the tax was paid. For exceptions and additional rules, see subsections (b) to (g) of section 6501, and for cross references to other provisions relating to limitations on assessment and collection, see sections 6501(h) and 6504.
# (b)
No proceeding in court without assessment for the collection of any tax shall be begun after the expiration of the applicable period for the assessment of such tax.
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In this part (40 sections)
- 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 · Period of limitations upon assessment and collection.
- 301.6501(b)-1 · Time return deemed filed for purposes of determining…
- 301.6501(c)-1 · Exceptions to general period of limitations on…
- 301.6501(d)-1 · Request for prompt assessment.
- 301.6501(e)-1 · Omission from return.
- 301.6501(f)-1 · Personal holding company tax.
- 301.6501(g)-1 · Certain income tax returns of corporations.
- 301.6501(h)-1 · Net operating loss or capital loss carrybacks.
- 301.6501(i)-1 · Foreign tax carrybacks; taxable years beginning after…
- 301.6501(j)-1 · Investment credit carryback; taxable years ending after…
- 301.6501(m)-1 · Tentative carryback adjustment assessment period.
- 301.6501(n)-1 · Special rules for chapter 42 and similar taxes.
- 301.6501(n)-2 · Certain contributions to section 501(c)(3)…
- 301.6501(n)-3 · Certain set-asides described in section 4942(g)(2).
- 301.6502-1 · Collection after assessment.
- 301.6503(a)-1 · Suspension of running of period of limitation; issuance…
- 301.6503(b)-1 · Suspension of running of period of limitation; assets…
- 301.6503(c)-1 · Suspension of running of period of limitation; location…
- 301.6503(d)-1 · Suspension of running of period of limitation;…
- 301.6503(e)-1 · Suspension of running of period of limitation; certain…