PocketLaw | CFR 27 | Limitations

Limitations

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Period of limitations upon assessment.

Time return deemed filed for purposes of determining limitations.

Exceptions to general period of limitations on assessment and collection.

Collection after assessment.

Suspension of running of period of limitation; assets of taxpayer in control or custody of court.

Suspension of running of period of limitation; taxpayer outside of United States.

Suspension of running of period of limitation; wrongful seizure of property of third party.

Protection for certain interests even though notice filed.

Protection for commercial transactions financing agreements.

Protection for real property construction or improvement financing agreements.

Protection for obligatory disbursement agreements.

Property exempt from levy.

Wages, salary and other income.

Exempt amount.

Payroll period.

Computation of exempt amount and payment of amounts not exempt from levy to the appropriate TTB officer.

Periods of limitation on suits by taxpayers.

Periods of limitation on suits by the United States.

Periods of limitation on suits by persons other than taxpayers.

Period of limitation on filing claim.

Limitations on allowance of credits and refunds.

Special rules applicable in case of extension of time by agreement.

Time return deemed filed and tax considered paid.

Credits or refunds after period of limitation.

Credit against barred liability.