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Code of Federal Regulations
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Subchapter F
Part 70
Subpart D
ECFR97352d5d4551aa0
Limitations
70.221
Period of limitations upon assessment.
70.222
Time return deemed filed for purposes of determining limitations.
70.223
Exceptions to general period of limitations on assessment and collection.
70.224
Collection after assessment.
70.225
Suspension of running of period of limitation; assets of taxpayer in control or custody of court.
70.226
Suspension of running of period of limitation; taxpayer outside of United States.
70.227
Suspension of running of period of limitation; wrongful seizure of property of third party.
70.231
Protection for certain interests even though notice filed.
70.232
Protection for commercial transactions financing agreements.
70.233
Protection for real property construction or improvement financing agreements.
70.234
Protection for obligatory disbursement agreements.
70.241
Property exempt from levy.
70.242
Wages, salary and other income.
70.243
Exempt amount.
70.244
Payroll period.
70.245
Computation of exempt amount and payment of amounts not exempt from levy to the appropriate TTB officer.
70.251
Periods of limitation on suits by taxpayers.
70.252
Periods of limitation on suits by the United States.
70.253
Periods of limitation on suits by persons other than taxpayers.
70.261
Period of limitation on filing claim.
70.262
Limitations on allowance of credits and refunds.
70.263
Special rules applicable in case of extension of time by agreement.
70.264
Time return deemed filed and tax considered paid.
70.265
Credits or refunds after period of limitation.
70.266
Credit against barred liability.