Treasury Regulations (26 C.F.R.)
26 CFR § 301.9001-3
Cross reference.
Official textecfr.govlast amended
See the Coast Guard regulations under 33 CFR parts 135 and 136 for rules relating to the implementation of the Act.
[T.D. 7697, 45 FR 33976, May 21, 1980]
Source: view the official text
In this part (40 sections)
- 301.7701(i)-3 · (i)-3 Effective dates and duration of taxable mortgage…
- 301.7701(i)-4 · (i)-4 Special rules for certain entities.
- 301.7704-2 · Transition provisions.
- 301.7705-1 · Certified professional employer organization.
- 301.7705-2 · CPEO certification process.
- 301.7803-1 · Security bonds covering personnel of the Internal Revenue…
- 301.7805-1 · Rules and regulations.
- 301.7811-1 · Taxpayer assistance orders.
- 301.7803-2 · Internal Revenue Service Independent Office of Appeals…
- 301.7803-3 · Requests for referral to the Internal Revenue Service…
- 301.9000-1 · Definitions when used in §§ 301.9000-1 through 301.9000-6.
- 301.9000-2 · Considerations in responding to a request or demand for…
- 301.9000-3 · Testimony authorizations.
- 301.9000-4 · Procedure in the event of a request or demand for IRS…
- 301.9000-5 · Written statement required for requests or demands in…
- 301.9000-6 · Examples.
- 301.9000-7 · Effective date.
- 301.9001 · Statutory provisions; Outer Continental Shelf Lands Act…
- 301.9001-1 · Collection of fee.
- 301.9001-2 · Definitions.
- 301.9001-3 · Cross reference.
- 301.9100-0 · Outline of regulations.
- 301.9100-1 · Extensions of time to make elections.
- 301.9100-2 · Automatic extensions.
- 301.9100-3 · Other extensions.
- 301.9100-4T · Time and manner of making certain elections under the…
- 301.9100-5T · Time and manner of making certain elections under the Tax…
- 301.9100-6T · Time and manner of making certain elections under the…
- 301.9100-7T · Time and manner of making certain elections under the Tax…
- 301.9100-8 · Time and manner of making certain elections under the…
- 301.9100-9T · Election by a bank holding company to forego grandfather…
- 301.9100-10T · Election by certain family-owned bank holding companies…
- 301.9100-11T · Election by a qualified bank holding corporation to pay…
- 301.9100-12T · Various elections under the Tax Reform Act of 1976.
- 301.9100-14T · Individual's election to terminate taxable year when…
- 301.9100-15T · Election to use retroactive effective date.
- 301.9100-16T · Election to accrue vacation pay.
- 301.9100-17T · Procedure applicable to certain elections.
- 301.9100-18T · Election to include in gross income in year of transfer.
- 301.9100-19T · Election relating to passive investment income of…