Treasury Regulations (26 C.F.R.)
26 CFR § 301.6503(d)-1
Suspension of running of period of limitation; extension of time for payment of estate tax.
Official textecfr.govlast amended
Where an estate is granted an extension of time as provided in section 6161 (a)(2) or (b)(2), or under the provisions of section 6166, for payment of any estate tax, the running of the period of limitations for collection of such tax is suspended for the period of time for which the extension is granted.
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In this part (40 sections)
- 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.
- 301.6513-1 · Time return deemed filed and tax considered paid.
- 301.6514(a)-1 · Credits or refunds after period of limitation.
- 301.6514(b)-1 · Credit against barred liability.
- 301.6521-1 · Mitigation of effect of limitation in case of related…
- 301.6521-2 · Law applicable in determination of error.