Code of Federal Regulations (Annual Edition)
About the Code of Federal Regulations
The Code of Federal Regulations (CFR) annual edition is the codification of the general and permanent rules published in the Federal Register by the departments and agencies of the Federal Government. It is divided into 50 titles that represent broad areas subject to Federal regulation. The 50 subject matter titles contain one or more individual volumes, which are updated once each calendar year, on a staggered basis. The annual update cycle is as follows: titles 1-16 are revised as of January 1; titles 17-27 are revised as of April 1; titles 28-41 are revised as of July 1; and titles 42-50 are revised as of October 1. Each title is divided into chapters, which usually bear the name of the issuing agency. Each chapter is further subdivided into parts that cover specific regulatory areas. Large parts may be subdivided into subparts. All parts are organized in sections, and most citations to the CFR refer to material at the section level. Read More
Click here to access the e-CFR (Electronic Code of Federal Regulations), the regularly updated online version of the CFR.
| Section | Title | Chapter | SubChapter | Description | Part | Link |
|---|---|---|---|---|---|---|
| §1361 | Section 1361 | Chapter 1 - Normal Taxes and Surtaxes | 1.Subchapter S - Tax treatment of S corporations and their shareholders | S corporation defined |
S.I In General | |
| §1504 | Section 1504 | Chapter 6 - Consolidated Returns | 6.Subchapter A - Returns and Payment of Tax | Definitions |
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| §2001 | Section 2001 | Chapter 11 - Estate Tax | 11.Subchapter A - Estates of citizens or residents - 2001 | Imposition and rate of tax |
B.11.A.I.Tax Imposed | |
| §2010 | Section 2010 | Chapter 11 - Estate Tax | 11.Subchapter A - Estates of citizens or residents - 2001 | Definitions |
F.61.A.II.Tax returns or statements | |
| §2011 | Section 2011 | Chapter 11 - Estate Tax | 11.Subchapter A - Estates of citizens or residents - 2001 | Repealed. Pub. L. 113–295, div. A, title II, §221(a)(95)(A)(i), Dec. 19, 2014, 128 Stat. 4051 ] |
F.61.A.II.Tax returns or statements | |
| §2032 | Section 2032 | Chapter 11 - Estate Tax | 11.Subchapter A - Estates of citizens or residents - 2001 | Alternate valuation |
B.11.A.III.Gross Estate | |
| §2033 | Section 2032A | Chapter 11 - Estate Tax | 11.Subchapter A - Estates of citizens or residents - 2001 | Valuation of certain farm, etc., real property |
B.11.A.III.Gross Estate | |
| §2044 | Section 2044 | Chapter 11 - Estate Tax | 11.Subchapter A - Estates of citizens or residents - 2001 | Certain property for which marital deduction was previously allowed |
B.11.A.III.Gross Estate | |
| §2053 | Section 2053 | Chapter 11 - Estate Tax | 11.Subchapter A - Estates of citizens or residents - 2001 | Expenses, indebtedness, and taxes |
B.11.A.IV.Taxable Estate | |
| §2058 | Section 2058 | Chapter 11 - Estate Tax | 11.Subchapter A - Estates of citizens or residents - 2001 | State death taxes |
B.11.A.IV.Taxable Estate | |
| §2101 | Section 2101 | Chapter 11 - Estate Tax | 11.Subchapter A - Estates of citizens or residents - 2001 | Tax imposed |
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| §2201 | Section 2201 | Chapter 11 - Estate Tax | 11.Subchapter C - Miscellaneous - 2201 | Combat zone-related deaths of members of the Armed Forces, deaths of astronauts, and deaths of victims of certain terrorist attacks |
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| §2501 | Section 2501 | Chapter 12 - Gift Tax | 12.Subchapter A - Determination of Tax Liability | Imposition of tax |
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| §2601 | Section 2601 | Chapter 13 - Tax on generation-skipping transfers | 13.Subchapter A - Tax Imposed | Tax imposed |
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| §2701 | Section 2701 | Chapter 14 - Special valuation rules | Special valuation rules in case of transfers of certain interests in corporations or partnerships |
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| §2801 | Section 2801 | Chapter 15 - Gifts and bequests from expatriates | Imposition of tax |
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| §6018 | Section 6018 | Chapter 61 - Information and returns - 6001 | 61.Subchapter A - Returns and Records | Estate tax returns |
F.61.A.II.Tax returns or statements | |
| §6075 | Section 6075 | Chapter 61 - Information and returns - 6001 | 61.Subchapter A - Returns and Records | Time for filing estate and gift tax returns |
F.61.A.V.Time for filing returns and other documents | |
| §6081 | Section 6081 | Chapter 61 - Information and returns - 6001 | 61.Subchapter A - Returns and Records | Extension of time for filing returns |
F.61.A.VI.Extension of time for filing returns | |
| §6151 | Section 6151 | Chapter 62 - Time and place for paying tax - 6151 | 62.Subchapter A - Place and Due Date for Payment of Tax | Time and place for paying tax shown on returns |
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| §6161 | Section 6161 | Chapter 62 - Time and place for paying tax - 6151 | 62.Subchapter B - Extensions of time for payment | Extension of time for paying tax |
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| §6163 | Section 6163 | Chapter 62 - Time and place for paying tax - 6151 | 62.Subchapter B - Extensions of time for payment | Extension of time for payment of estate tax on value of reversionary or remainder interest in property |
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| §6165 | Section 6165 | Chapter 62 - Time and place for paying tax - 6151 | 62.Subchapter B - Extensions of time for payment | Bonds where time to pay tax or deficiency has been extended |
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| §6166 | Section 6166 | Chapter 62 - Time and place for paying tax - 6151 | 62.Subchapter B - Extensions of time for payment | Extension of time for payment of estate tax where estate consists largely of interest in closely held business |
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| §6324 | Section 6324A | Chapter 64 - Collection - 6301 | 64.Subchapter C - Lien for Taxes | Special lien for estate tax deferred under section 6166 |
F.64.A.II.Liens | |
| §6325 | Section 6324B | Chapter 64 - Collection - 6301 | 64.Subchapter C - Lien for Taxes | Special lien for additional estate tax attributable to farm, etc., valuation |
F.64.A.II.Liens | |
| §6402 | Section 6402 | Chapter 65 - Abatements, credits, and refunds - 6401 | 65.Subchapter A - Procedure in General | Authority to make credits or refunds |
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| §6403 | Section 6403 | Chapter 65 - Abatements, credits, and refunds - 6401 | 65.Subchapter A - Procedure in General | Overpayment of installment |
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| §6501 | Section 6501 | Chapter 66 - Limitations - 6501 | 66.Subchapter A - Limitations on Assessment and Collection | Limitations on assessment and collection |
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| §6601 | Section 6601 | Chapter 67 - Interest - 6601 | 67.Subchapter A - Interest on Underpayments | Interest on underpayment, nonpayment, or extensions of time for payment, of tax |
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| §6621 | Section 6621 | Chapter 67 - Interest - 6601 | 67.Subchapter C - Determination of Interest Rate; Compounding of Interest | Determination of rate of interest |
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| §6622 | Section 6622 | Chapter 67 - Interest - 6601 | 67.Subchapter C - Determination of Interest Rate; Compounding of Interest | Interest compounded daily |
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| §6651 | Section 6651 | Chapter 68 - Additions to the tax, additional amounts, and assessable penalties - 6651 | 68.Subchapter A - Additions to the Tax and Additional Amounts | Failure to file tax return or to pay tax |
F.68A.I.General provisions | |
| §6662 | Section 6662 | Chapter 68 - Additions to the tax, additional amounts, and assessable penalties - 6651 | 68.Subchapter A - Additions to the Tax and Additional Amounts | Imposition of accuracy-related penalty on underpayments |
F.68A.II.Accuracy-related and fraud penalties | |
| §7479 | Section 7479 | Chapter 76 - Judicial proceedings - 7401 | 76.Subchapter C - JUDICIAL PROCEEDINGS | Declaratory judgments relating to eligibility of estate with respect to installment payments under section 6166 |
F.76C.IV.Declaratory judgments | |
| §13612 | Clone of Section 1361 | Chapter 1 - Normal Taxes and Surtaxes | 1.Subchapter S - Tax treatment of S corporations and their shareholders | S corporation defined COPY TO DELETE |
S.I In General |