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Code of Federal Regulations
Title 26 - INTERNAL REVENUEChapter I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURYSubchapter F - PROCEDURE AND ADMINISTRATIONPart 301 - PROCEDURE AND ADMINISTRATIONSubpart - TIME AND PLACE FOR PAYING TAX
PLACE AND DUE DATE FOR PAYMENT OF TAX
Section 301.6159-0 - Table of contents

26 C.F.R. § 301.6159-0

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Current through November 30, 2024
Section 301.6159-0 - Table of contents

This section lists the major captions that appear in the regulations under § 301.6159-1 .

§ 301.6159-1 Agreements for the payment of tax liabilities in installments.

(a) Authority.
(b) Procedures for submission and consideration of proposed installment agreements.
(c) Acceptance, form, and terms of installment agreements.
(d) Rejection of a proposed installment agreement.
(e) Modification or termination of installment agreements by the Internal Revenue Service.
(f) Effect of installment agreement or pending installment agreement on collection activity.
(g) Suspension of the statute of limitations on collection.
(h) Annual statement.
(i) Biennial review of partial payment installment agreements.
(j) Cross reference.
(k) Effective/applicability date.

26 C.F.R. §301.6159-0

T.D. 9473, 74 FR 61528 , Nov. 25, 2009