Treasury Regulations (26 C.F.R.)
26 CFR § 301.6501(n)-3
Certain set-asides described in section 4942(g)(2).
Official textecfr.govlast amended
Where a deficiency of tax of a private foundation results from the failure of an amount set aside by such foundation for a specific project to be treated as a qualifying distribution under section 4942(g)(2)(B)(ii)(II), such deficiency may be assessed within two years after the expiration of the period within which a deficiency may be assessed for the taxable year to which the amount set aside relates.
[T.D. 7838, 47 FR 44251, Oct. 7, 1982]
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In this part (40 sections)
- 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…
- 301.6503(f)-1 · Suspension of running of period of limitation; wrongful…
- 301.6503(g)-1 · Suspension pending correction.
- 301.6503(j)-1 · Suspension of running of period of limitations;…
- 301.6511(a)-1 · Period of limitation on filing claim.
- 301.6511(b)-1 · Limitations on allowance of credits and refunds.
- 301.6511(c)-1 · Special rules applicable in case of extension of time…
- 301.6511(d)-1 · Overpayment of income tax on account of bad debts,…
- 301.6511(d)-2 · Overpayment of income tax on account of net operating…
- 301.6511(d)-3 · Special rules applicable to credit against income tax…
- 301.6511(d)-4 · Overpayment of income tax on account of investment…
- 301.6511(e)-1 · Special rules applicable to manufactured sugar.
- 301.6511(f)-1 · Special rules for chapter 42 taxes.
- 301.6512-1 · Limitations in case of petition to Tax Court.