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Treasury Regulations (26 C.F.R.)

26 CFR § 301.6511(e)-1

Special rules applicable to manufactured sugar.

Official textecfr.govlast amended

# (a) Use as livestock feed and for distillation of alcohol.

No payment shall be allowed or made under section 6418 (a) unless within 2 years after the date the right to such payment has accrued a claim therefor is filed by the person entitled thereto. Such right accrues as of the date the manufactured sugar, or article manufactured therefrom, is used for a purpose for which payment is allowable under section 6418(a).

# (b) Exportation.

No payment shall be allowed or made under section 6418 (b) unless within 2 years after the date the right to such payment has accrued a claim therefor is filed by the person entitled thereto. Such right accrues as of the date the articles are exported.

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In this part (40 sections)
  1. 301.6501(m)-1 · Tentative carryback adjustment assessment period.
  2. 301.6501(n)-1 · Special rules for chapter 42 and similar taxes.
  3. 301.6501(n)-2 · Certain contributions to section 501(c)(3)…
  4. 301.6501(n)-3 · Certain set-asides described in section 4942(g)(2).
  5. 301.6502-1 · Collection after assessment.
  6. 301.6503(a)-1 · Suspension of running of period of limitation; issuance…
  7. 301.6503(b)-1 · Suspension of running of period of limitation; assets…
  8. 301.6503(c)-1 · Suspension of running of period of limitation; location…
  9. 301.6503(d)-1 · Suspension of running of period of limitation;…
  10. 301.6503(e)-1 · Suspension of running of period of limitation; certain…
  11. 301.6503(f)-1 · Suspension of running of period of limitation; wrongful…
  12. 301.6503(g)-1 · Suspension pending correction.
  13. 301.6503(j)-1 · Suspension of running of period of limitations;…
  14. 301.6511(a)-1 · Period of limitation on filing claim.
  15. 301.6511(b)-1 · Limitations on allowance of credits and refunds.
  16. 301.6511(c)-1 · Special rules applicable in case of extension of time…
  17. 301.6511(d)-1 · Overpayment of income tax on account of bad debts,…
  18. 301.6511(d)-2 · Overpayment of income tax on account of net operating…
  19. 301.6511(d)-3 · Special rules applicable to credit against income tax…
  20. 301.6511(d)-4 · Overpayment of income tax on account of investment…
  21. 301.6511(e)-1 · Special rules applicable to manufactured sugar.
  22. 301.6511(f)-1 · Special rules for chapter 42 taxes.
  23. 301.6512-1 · Limitations in case of petition to Tax Court.
  24. 301.6513-1 · Time return deemed filed and tax considered paid.
  25. 301.6514(a)-1 · Credits or refunds after period of limitation.
  26. 301.6514(b)-1 · Credit against barred liability.
  27. 301.6521-1 · Mitigation of effect of limitation in case of related…
  28. 301.6521-2 · Law applicable in determination of error.
  29. 301.6532-1 · Periods of limitation on suits by taxpayers.
  30. 301.6532-2 · Periods of limitation on suits by the United States.
  31. 301.6532-3 · Periods of limitation on suits by persons other than…
  32. 301.6601-1 · Interest on underpayments.
  33. 301.6602-1 · Interest on erroneous refund recoverable by suit.
  34. 301.6611-1 · Interest on overpayments.
  35. 301.6621-1 · Interest rate.
  36. 301.6621-2T · Questions and answers relating to the increased rate of…
  37. 301.6621-3 · Higher interest rate payable on large corporate…
  38. 301.6622-1 · Interest compounded daily.
  39. 301.6651-1 · Failure to file tax return or to pay tax.
  40. 301.6652-1 · Failure to file certain information returns.
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