Treasury Regulations (26 C.F.R.)
26 CFR § 301.7507-8
Procedure during immunity.
# (a) Statements to be filed.
As long as complete or partial immunity is claimed, a bank within section 7507(b) shall file with each income tax return a statement as required by § 301.7507-7, in duplicate, and shall also file such additional statements as the district director may require. Whether or not additional statements shall be required, and the frequency thereof, will depend on the circumstances, including the financial status and apparent prospects of the bank, and the time which is available for assessment and collection. If a copy of an agreement or document has once been filed, a copy of the same agreement or document need not again be filed with a subsequent statement, if it is shown by the subsequent statement, when and where and with what return the copy was filed. In case of amendment a copy of the amendment must be filed with the return for the taxable year in which the amendment is made.
# (b) Failure to file.
Failure of a bank to file any required statement will be treated as indicating that the bank is not entitled to immunity.
Source: view the official text
In this part (40 sections)
- 301.7457-1 · Witness fees.
- 301.7458-1 · Hearings.
- 301.7461-1 · Publicity of proceedings.
- 301.7476-1 · Declaratory judgments.
- 301.7477-1 · Declaratory judgments relating to the value of certain…
- 301.7481-1 · Date when Tax Court decision becomes final; decision…
- 301.7482-1 · Courts of review; venue.
- 301.7483-1 · Petition for review.
- 301.7484-1 · Change of incumbent in office.
- 301.7502-1 · Timely mailing of documents and payments treated as timely…
- 301.7503-1 · Time for performance of acts where last day falls on…
- 301.7505-1 · Sale of personal property acquired by the United States.
- 301.7506-1 · Administration of real estate acquired by the United…
- 301.7507-1 · Banks and trust companies covered.
- 301.7507-2 · Scope of section generally.
- 301.7507-3 · Segregated or transferred assets.
- 301.7507-4 · Unsegregated assets.
- 301.7507-5 · Earnings.
- 301.7507-6 · Abatement and refund.
- 301.7507-7 · Establishment of immunity.
- 301.7507-8 · Procedure during immunity.
- 301.7507-9 · Termination of immunity.
- 301.7507-10 · Collection of tax after termination of immunity.
- 301.7507-11 · Exception of employment taxes.
- 301.7508-1 · Time for performing certain acts postponed by reason of…
- 301.7508A-1 · Postponement of certain tax-related deadlines by reasons…
- 301.7510-1 · Exemption from tax of domestic goods purchased for the…
- 301.7512-1 · Separate accounting for certain collected taxes.
- 301.7513-1 · Reproduction of returns and other documents.
- 301.7514-1 · Seals of office.
- 301.7515-1 · Special statistical studies and compilations on request.
- 301.7516-1 · Training and training aids on request.
- 301.7517-1 · Furnishing on request of statement explaining estate or…
- 301.7601-1 · Canvass of districts for taxable persons and objects.
- 301.7602-1 · Examination of books and witnesses.
- 301.7602-2 · Third party contacts.
- 301.7603-1 · Service of summons.
- 301.7603-2 · Third-party recordkeepers.
- 301.7604-1 · Enforcement of summons.
- 301.7605-1 · Time and place of examination.