---
kind: "unit"
title: "26"
title_heading: "Internal Revenue"
key: "chI/subchF/part301"
level: "part"
label: "Part 301"
heading: "Procedure and Administration"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/26/chI-subchF-part301"
sections_count: 627
---

# Part 301 — Procedure and Administration

Title 26 C.F.R. — Internal Revenue › Chapter I — Internal Revenue Service, Department of the Treasury › Subchapter F — Procedure and Administration

## Contents

- [Subpart ECFR1b5d05d4bfe19f9 — Information and Returns](/cfr/26/chI-subchF-part301-subpartECFR1b5d05d4bfe19f9.md)
- [Subpart ECFR5e6d36e991c3875 — Time and Place for Paying Tax](/cfr/26/chI-subchF-part301-subpartECFR5e6d36e991c3875.md)
- [Subpart ECFR01918753cdbe68b — Assessment](/cfr/26/chI-subchF-part301-subpartECFR01918753cdbe68b.md)
- [Subpart ECFR906a9cbafe6b4af — Collection](/cfr/26/chI-subchF-part301-subpartECFR906a9cbafe6b4af.md)
- [Subpart ECFR7d22b80601049d0 — Seizure of Property for Collection of Taxes](/cfr/26/chI-subchF-part301-subpartECFR7d22b80601049d0.md)
- [Subpart ECFRd210e15bfae32be — Abatements, Credits, and Refunds](/cfr/26/chI-subchF-part301-subpartECFRd210e15bfae32be.md)
- [Subpart ECFR47464f8a81aa5b0 — Limitations](/cfr/26/chI-subchF-part301-subpartECFR47464f8a81aa5b0.md)
- [Subpart ECFR612dc3cd920dcce — Interest](/cfr/26/chI-subchF-part301-subpartECFR612dc3cd920dcce.md)
- [Subpart ECFRe7a848e7ecebb4b — Additions to the Tax, Additional Amounts, and Assessable Penalties](/cfr/26/chI-subchF-part301-subpartECFRe7a848e7ecebb4b.md)
- [Subpart ECFR95e492480e076cb — General Provisions Relating to Stamps](/cfr/26/chI-subchF-part301-subpartECFR95e492480e076cb.md)
- [Subpart ECFRfc3947f73a49ee2 — Jeopardy, Bankruptcy, and Receiverships](/cfr/26/chI-subchF-part301-subpartECFRfc3947f73a49ee2.md)
- [Subpart ECFRc9eb1b3d926bf89 — Transferees and Fiduciaries](/cfr/26/chI-subchF-part301-subpartECFRc9eb1b3d926bf89.md)
- [Subpart ECFRaa0677ef373f2dc — Licensing](/cfr/26/chI-subchF-part301-subpartECFRaa0677ef373f2dc.md)
- [Subpart ECFR272b62052b5e165 — Bonds](/cfr/26/chI-subchF-part301-subpartECFR272b62052b5e165.md)
- [Subpart ECFR028457d7fc33c82 — Closing Agreements and Compromises](/cfr/26/chI-subchF-part301-subpartECFR028457d7fc33c82.md)
- [Subpart ECFRa197f7a9e2c9460 — Crimes, Other Offenses, and Forfeitures](/cfr/26/chI-subchF-part301-subpartECFRa197f7a9e2c9460.md)
- [Subpart ECFR1de8076f16a87a4 — Other Offenses](/cfr/26/chI-subchF-part301-subpartECFR1de8076f16a87a4.md)
- [Subpart ECFR94f366dd75fae71 — Judicial Proceedings](/cfr/26/chI-subchF-part301-subpartECFR94f366dd75fae71.md)
- [Subpart ECFRb6a8144588833b0 — Discovery of Liability and Enforcement of Title](/cfr/26/chI-subchF-part301-subpartECFRb6a8144588833b0.md)
- [Subpart ECFR5ffaf3310af6b61 — Definitions](/cfr/26/chI-subchF-part301-subpartECFR5ffaf3310af6b61.md)
- [Subpart ECFR4cc2dbd383b9493 — General Rules](/cfr/26/chI-subchF-part301-subpartECFR4cc2dbd383b9493.md)