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1.401(a)(4)-13 Effective dates and fresh-start rules.","label_level":"§ 1.401(a)(4)-13","label_description":"Effective dates and fresh-start rules.","reserved":false,"type":"section","volumes":["6"],"received_on":"2017-01-05T00:00:00-0500"},{"identifier":"1.401(a)(5)-1","label":"§ 1.401(a)(5)-1 Special rules relating to nondiscrimination requirements.","label_level":"§ 1.401(a)(5)-1","label_description":"Special rules relating to nondiscrimination requirements.","reserved":false,"type":"section","volumes":["6"],"received_on":"2017-01-05T00:00:00-0500"},{"identifier":"1.401(a)(9)-0","label":"§ 1.401(a)(9)-0 Required minimum distributions; table of contents.","label_level":"§ 1.401(a)(9)-0","label_description":"Required minimum distributions; table of contents.","reserved":false,"type":"section","volumes":["6"],"received_on":"2017-01-05T00:00:00-0500"},{"identifier":"1.401(a)(9)-1","label":"§ 1.401(a)(9)-1 Minimum distribution requirement in general.","label_level":"§ 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[Reserved]","label_level":"§ 1.401(k)-5","label_description":"§ 1.401(k)-5 Special rules for mergers, acquisitions and similar events. 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[Reserved]","label_level":"§ 1.401(m)-4","label_description":"§ 1.401(m)-4 Special rules for mergers, acquisitions and similar events. [Reserved]","reserved":true,"type":"section","volumes":["6"],"received_on":"2017-01-05T00:00:00-0500"},{"identifier":"1.401(m)-5","label":"§ 1.401(m)-5 Definitions.","label_level":"§ 1.401(m)-5","label_description":"Definitions.","reserved":false,"type":"section","volumes":["6"],"received_on":"2018-07-24T01:00:00-0400"},{"identifier":"1.402(a)-1","label":"§ 1.402(a)-1 Taxability of beneficiary under a trust which meets the requirements of section 401(a).","label_level":"§ 1.402(a)-1","label_description":"Taxability of beneficiary under a trust which meets the requirements of section 401(a).","reserved":false,"type":"section","volumes":["6"],"received_on":"2019-03-19T22:00:11-0400"},{"identifier":"1.402(a)(5)-1T","label":"§ 1.402(a)(5)-1T Rollovers of partial distributions from qualified trusts and annuities. (Temporary)","label_level":"§ 1.402(a)(5)-1T","label_description":"Rollovers of partial distributions from qualified trusts and annuities. (Temporary)","reserved":false,"type":"section","volumes":["6"],"received_on":"2017-01-05T00:00:00-0500"},{"identifier":"1.402(b)-1","label":"§ 1.402(b)-1 Treatment of beneficiary of a trust not exempt under section 501(a).","label_level":"§ 1.402(b)-1","label_description":"Treatment of beneficiary of a trust not exempt under section 501(a).","reserved":false,"type":"section","volumes":["6"],"received_on":"2017-01-05T00:00:00-0500"},{"identifier":"1.402(c)-1","label":"§ 1.402(c)-1 Taxability of beneficiary of certain foreign situs trusts.","label_level":"§ 1.402(c)-1","label_description":"Taxability of beneficiary of certain foreign situs trusts.","reserved":false,"type":"section","volumes":["6"],"received_on":"2017-01-05T00:00:00-0500"},{"identifier":"1.402(c)-2","label":"§ 1.402(c)-2 Eligible rollover distributions; questions and answers.","label_level":"§ 1.402(c)-2","label_description":"Eligible rollover distributions; questions and 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[Reserved]","label_level":"§ 1.409A-4","label_description":"§ 1.409A-4 Calculation of income inclusion. [Reserved]","reserved":true,"type":"section","volumes":["6"],"received_on":"2017-01-05T00:00:00-0500"},{"identifier":"1.409A-5","label":"§ 1.409A-5 Funding. [Reserved]","label_level":"§ 1.409A-5","label_description":"§ 1.409A-5 Funding. 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break in service (temporary).","label_level":"§ 1.410(a)-8T","label_description":"Year of service; break in service (temporary).","reserved":false,"type":"section","volumes":["7"],"received_on":"2018-10-25T01:00:00-0400"},{"identifier":"1.410(a)-9","label":"§ 1.410(a)-9 Maternity and paternity absence.","label_level":"§ 1.410(a)-9","label_description":"Maternity and paternity absence.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-05T00:00:00-0500"},{"identifier":"1.410(a)-9T","label":"§ 1.410(a)-9T Elapsed time (temporary).","label_level":"§ 1.410(a)-9T","label_description":"Elapsed time (temporary).","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-05T00:00:00-0500"},{"identifier":"1.410(b)-0","label":"§ 1.410(b)-0 Table of contents.","label_level":"§ 1.410(b)-0","label_description":"Table of contents.","reserved":false,"type":"section","volumes":["7"],"received_on":"2019-03-19T22:00:11-0400"},{"identifier":"1.410(b)-1","label":"§ 1.410(b)-1 [Reserved]","label_level":"§ 1.410(b)-1","label_description":"§ 1.410(b)-1 [Reserved]","reserved":true,"type":"section","volumes":["7"],"received_on":"2019-03-19T22:00:11-0400"},{"identifier":"1.410(b)-2","label":"§ 1.410(b)-2 Minimum coverage requirements (after 1993).","label_level":"§ 1.410(b)-2","label_description":"Minimum coverage requirements (after 1993).","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-05T00:00:00-0500"},{"identifier":"1.410(b)-3","label":"§ 1.410(b)-3 Employees and former employees who benefit under a plan.","label_level":"§ 1.410(b)-3","label_description":"Employees and former employees who benefit under a plan.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-05T00:00:00-0500"},{"identifier":"1.410(b)-4","label":"§ 1.410(b)-4 Nondiscriminatory classification test.","label_level":"§ 1.410(b)-4","label_description":"Nondiscriminatory classification test.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-05T00:00:00-0500"},{"identifier":"1.410(b)-5","label":"§ 1.410(b)-5 Average benefit percentage test.","label_level":"§ 1.410(b)-5","label_description":"Average benefit percentage test.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-05T00:00:00-0500"},{"identifier":"1.410(b)-6","label":"§ 1.410(b)-6 Excludable employees.","label_level":"§ 1.410(b)-6","label_description":"Excludable employees.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-05T00:00:00-0500"},{"identifier":"1.410(b)-7","label":"§ 1.410(b)-7 Definition of plan and rules governing plan disaggregation and aggregation.","label_level":"§ 1.410(b)-7","label_description":"Definition of plan and rules governing plan disaggregation and aggregation.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-05T00:00:00-0500"},{"identifier":"1.410(b)-8","label":"§ 1.410(b)-8 Additional rules.","label_level":"§ 1.410(b)-8","label_description":"Additional rules.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-05T00:00:00-0500"},{"identifier":"1.410(b)-9","label":"§ 1.410(b)-9 Definitions.","label_level":"§ 1.410(b)-9","label_description":"Definitions.","reserved":false,"type":"section","volumes":["7"],"received_on":"2018-01-27T00:00:00-0500"},{"identifier":"1.410(b)-10","label":"§ 1.410(b)-10 Effective dates and transition rules.","label_level":"§ 1.410(b)-10","label_description":"Effective dates and transition rules.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-05T00:00:00-0500"},{"identifier":"1.410(d)-1","label":"§ 1.410(d)-1 Election by church to have participation, vesting, funding, etc. provisions apply.","label_level":"§ 1.410(d)-1","label_description":"Election by church to have participation, vesting, funding, etc. provisions apply.","reserved":false,"type":"section","volumes":["7"],"received_on":"2017-01-05T00:00:00-0500"},{"identifier":"1.411(a)-1","label":"§ 1.411(a)-1 Minimum vesting standards; 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[Reserved]","label_level":"§ 1.411(d)-1","label_description":"§ 1.411(d)-1 Coordination of vesting and discrimination requirements. 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student in employ of school, college, or university.","label_level":"§ 31.3306(c)(10)-2","label_description":"Services of student in employ of school, college, or university.","reserved":false,"type":"section","volumes":["17"],"received_on":"2017-01-05T00:00:00-0500"},{"identifier":"31.3306(c)(10)-3","label":"§ 31.3306(c)(10)-3 Services before 1962 in employ of certain employees' beneficiary associations.","label_level":"§ 31.3306(c)(10)-3","label_description":"Services before 1962 in employ of certain employees' beneficiary associations.","reserved":false,"type":"section","volumes":["17"],"received_on":"2017-01-05T00:00:00-0500"},{"identifier":"31.3306(c)(11)-1","label":"§ 31.3306(c)(11)-1 Services in employ of foreign government.","label_level":"§ 31.3306(c)(11)-1","label_description":"Services in employ of foreign government.","reserved":false,"type":"section","volumes":["17"],"received_on":"2017-01-05T00:00:00-0500"},{"identifier":"31.3306(c)(12)-1","label":"§ 31.3306(c)(12)-1 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newspapers, shopping news, or magazines.","label_level":"§ 31.3306(c)(15)-1","label_description":"Services in delivery or distribution of newspapers, shopping news, or magazines.","reserved":false,"type":"section","volumes":["17"],"received_on":"2017-01-05T00:00:00-0500"},{"identifier":"31.3306(c)(16)-1","label":"§ 31.3306(c)(16)-1 Services in employ of international organization.","label_level":"§ 31.3306(c)(16)-1","label_description":"Services in employ of international organization.","reserved":false,"type":"section","volumes":["17"],"received_on":"2017-01-05T00:00:00-0500"},{"identifier":"31.3306(c)(17)-1","label":"§ 31.3306(c)(17)-1 Fishing services.","label_level":"§ 31.3306(c)(17)-1","label_description":"Fishing services.","reserved":false,"type":"section","volumes":["17"],"received_on":"2017-01-05T00:00:00-0500"},{"identifier":"31.3306(c)(18)-1","label":"§ 31.3306(c)(18)-1 Services of certain nonresident aliens.","label_level":"§ 31.3306(c)(18)-1","label_description":"Services of certain nonresident aliens.","reserved":false,"type":"section","volumes":["17"],"received_on":"2017-01-05T00:00:00-0500"},{"identifier":"31.3306(d)-1","label":"§ 31.3306(d)-1 Included and excluded service.","label_level":"§ 31.3306(d)-1","label_description":"Included and excluded service.","reserved":false,"type":"section","volumes":["17"],"received_on":"2017-01-05T00:00:00-0500"},{"identifier":"31.3306(i)-1","label":"§ 31.3306(i)-1 Who are employees.","label_level":"§ 31.3306(i)-1","label_description":"Who are employees.","reserved":false,"type":"section","volumes":["17"],"received_on":"2017-01-05T00:00:00-0500"},{"identifier":"31.3306(j)-1","label":"§ 31.3306(j)-1 State, United States, and citizen.","label_level":"§ 31.3306(j)-1","label_description":"State, United States, and citizen.","reserved":false,"type":"section","volumes":["17"],"received_on":"2017-01-05T00:00:00-0500"},{"identifier":"31.3306(k)-1","label":"§ 31.3306(k)-1 Agricultural labor.","label_level":"§ 31.3306(k)-1","label_description":"Agricultural labor.","reserved":false,"type":"section","volumes":["17"],"received_on":"2017-01-05T00:00:00-0500"},{"identifier":"31.3306(m)-1","label":"§ 31.3306(m)-1 American vessel and aircraft.","label_level":"§ 31.3306(m)-1","label_description":"American vessel and aircraft.","reserved":false,"type":"section","volumes":["17"],"received_on":"2017-01-05T00:00:00-0500"},{"identifier":"31.3306(n)-1","label":"§ 31.3306(n)-1 Services on American vessel whose business is conducted by general agent of Secretary of Commerce.","label_level":"§ 31.3306(n)-1","label_description":"Services on American vessel whose business is conducted by general agent of Secretary of Commerce.","reserved":false,"type":"section","volumes":["17"],"received_on":"2017-01-05T00:00:00-0500"},{"identifier":"31.3306(p)-1","label":"§ 31.3306(p)-1 Employees of related corporations.","label_level":"§ 31.3306(p)-1","label_description":"Employees of related corporations.","reserved":false,"type":"section","volumes":["17"],"received_on":"2017-01-05T00:00:00-0500"},{"identifier":"31.3306(r)(2)-1","label":"§ 31.3306(r)(2)-1 Treatment of amounts deferred under certain nonqualified deferred compensation plans.","label_level":"§ 31.3306(r)(2)-1","label_description":"Treatment of amounts deferred under certain nonqualified deferred compensation plans.","reserved":false,"type":"section","volumes":["17"],"received_on":"2017-01-05T00:00:00-0500"},{"identifier":"31.3307-1","label":"§ 31.3307-1 Deductions by an employer from remuneration of an employee.","label_level":"§ 31.3307-1","label_description":"Deductions by an employer from remuneration of an employee.","reserved":false,"type":"section","volumes":["17"],"received_on":"2017-01-05T00:00:00-0500"},{"identifier":"31.3308-1","label":"§ 31.3308-1 Instrumentalities of the United States specifically exempted from tax imposed by section 3301.","label_level":"§ 31.3308-1","label_description":"Instrumentalities of the United States specifically exempted from tax imposed by section 3301.","reserved":false,"type":"section","volumes":["17"],"received_on":"2017-01-05T00:00:00-0500"}],"descendant_range":"31.3301-1 – 31.3308-1"},{"identifier":"E","label":"Subpart E - Collection of Income Tax at Source","label_level":"Subpart E","label_description":"Collection of Income Tax at Source","reserved":false,"type":"subpart","volumes":["17"],"children":[{"identifier":"31.3401(a)-1","label":"§ 31.3401(a)-1 Wages.","label_level":"§ 31.3401(a)-1","label_description":"Wages.","reserved":false,"type":"section","volumes":["17"],"received_on":"2017-01-05T00:00:00-0500"},{"identifier":"31.3401(a)-1T","label":"§ 31.3401(a)-1T Question and answer relating to the definition of wages in section 3401(a) (Temporary).","label_level":"§ 31.3401(a)-1T","label_description":"Question and answer relating to the definition of wages in section 3401(a) (Temporary).","reserved":false,"type":"section","volumes":["17"],"received_on":"2017-01-05T00:00:00-0500"},{"identifier":"31.3401(a)-2","label":"§ 31.3401(a)-2 Exclusions from wages.","label_level":"§ 31.3401(a)-2","label_description":"Exclusions from wages.","reserved":false,"type":"section","volumes":["17"],"received_on":"2017-01-05T00:00:00-0500"},{"identifier":"31.3401(a)-3","label":"§ 31.3401(a)-3 Amounts deemed wages under voluntary withholding agreements.","label_level":"§ 31.3401(a)-3","label_description":"Amounts deemed wages under voluntary withholding agreements.","reserved":false,"type":"section","volumes":["17"],"received_on":"2017-01-05T00:00:00-0500"},{"identifier":"31.3401(a)-4","label":"§ 31.3401(a)-4 Reimbursements and other expense allowance amounts.","label_level":"§ 31.3401(a)-4","label_description":"Reimbursements and other expense allowance 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nonresident alien individuals.","label_level":"§ 31.3401(a)(6)-1","label_description":"Remuneration for services of nonresident alien individuals.","reserved":false,"type":"section","volumes":["17"],"received_on":"2017-01-05T00:00:00-0500"},{"identifier":"31.3401(a)(6)-1A","label":"§ 31.3401(a)(6)-1A Remuneration for services of certain nonresident alien individuals paid before January 1, 1967.","label_level":"§ 31.3401(a)(6)-1A","label_description":"Remuneration for services of certain nonresident alien individuals paid before January 1, 1967.","reserved":false,"type":"section","volumes":["17"],"received_on":"2017-01-05T00:00:00-0500"},{"identifier":"31.3401(a)(7)-1","label":"§ 31.3401(a)(7)-1 Remuneration paid before January 1, 1967, for services performed by nonresident alien individuals who are residents of a contiguous country and who enter and leave the United States at frequent intervals.","label_level":"§ 31.3401(a)(7)-1","label_description":"Remuneration paid before January 1, 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(other than Puerto Rico) by citizen of the United States.","reserved":false,"type":"section","volumes":["17"],"received_on":"2017-01-05T00:00:00-0500"},{"identifier":"31.3401(a)(8)(C)-1","label":"§ 31.3401(a)(8)(C)-1 Remuneration for services performed in Puerto Rico by citizen of the United States.","label_level":"§ 31.3401(a)(8)(C)-1","label_description":"Remuneration for services performed in Puerto Rico by citizen of the United States.","reserved":false,"type":"section","volumes":["17"],"received_on":"2017-01-05T00:00:00-0500"},{"identifier":"31.3401(a)(9)-1","label":"§ 31.3401(a)(9)-1 Remuneration for services performed by a minister of a church or a member of a religious order.","label_level":"§ 31.3401(a)(9)-1","label_description":"Remuneration for services performed by a minister of a church or a member of a religious order.","reserved":false,"type":"section","volumes":["17"],"received_on":"2017-01-05T00:00:00-0500"},{"identifier":"31.3401(a)(10)-1","label":"§ 31.3401(a)(10)-1 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allowance certificates.","label_level":"§ 31.3402(f)(2)-1","label_description":"Furnishing of withholding allowance certificates.","reserved":false,"type":"section","volumes":["17"],"received_on":"2020-10-07T21:40:24-0400"},{"identifier":"31.3402(f)(3)-1","label":"§ 31.3402(f)(3)-1 When withholding allowance certificate takes effect.","label_level":"§ 31.3402(f)(3)-1","label_description":"When withholding allowance certificate takes effect.","reserved":false,"type":"section","volumes":["17"],"received_on":"2020-10-07T21:40:24-0400"},{"identifier":"31.3402(f)(4)-1","label":"§ 31.3402(f)(4)-1 Effective period of a withholding allowance certificate.","label_level":"§ 31.3402(f)(4)-1","label_description":"Effective period of a withholding allowance certificate.","reserved":false,"type":"section","volumes":["17"],"received_on":"2020-10-07T21:40:24-0400"},{"identifier":"31.3402(f)(5)-1","label":"§ 31.3402(f)(5)-1 Form and contents of withholding allowance certificates.","label_level":"§ 31.3402(f)(5)-1","label_description":"Form and contents of withholding allowance certificates.","reserved":false,"type":"section","volumes":["17"],"received_on":"2020-10-07T21:40:24-0400"},{"identifier":"31.3402(f)(6)-1","label":"§ 31.3402(f)(6)-1 Withholding exemptions for nonresident alien individuals.","label_level":"§ 31.3402(f)(6)-1","label_description":"Withholding exemptions for nonresident alien individuals.","reserved":false,"type":"section","volumes":["17"],"received_on":"2020-10-07T21:40:24-0400"},{"identifier":"31.3402(g)-1","label":"§ 31.3402(g)-1 Supplemental wage payments.","label_level":"§ 31.3402(g)-1","label_description":"Supplemental wage payments.","reserved":false,"type":"section","volumes":["17"],"received_on":"2020-10-07T21:40:24-0400"},{"identifier":"31.3402(g)-2","label":"§ 31.3402(g)-2 Wages paid for payroll period of more than one year.","label_level":"§ 31.3402(g)-2","label_description":"Wages paid for payroll period of more than one 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48.4041-21"},{"identifier":"G","label":"Subpart G - Fuel Used on Inland Waterways","label_level":"Subpart G","label_description":"Fuel Used on Inland Waterways","reserved":false,"type":"subpart","volumes":["18"],"children":[{"identifier":"48.4042-1","label":"§ 48.4042-1 Tax on fuel used in commercial waterway transportation.","label_level":"§ 48.4042-1","label_description":"Tax on fuel used in commercial waterway transportation.","reserved":false,"type":"section","volumes":["18"],"received_on":"2017-03-15T01:00:00-0400"},{"identifier":"48.4042-2","label":"§ 48.4042-2 Special rules.","label_level":"§ 48.4042-2","label_description":"Special rules.","reserved":false,"type":"section","volumes":["18"],"received_on":"2017-03-15T01:00:00-0400"},{"identifier":"48.4042-3","label":"§ 48.4042-3 Certain types of commercial waterway transportation excluded.","label_level":"§ 48.4042-3","label_description":"Certain types of commercial waterway transportation 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Information reporting.","label_level":"§ 48.4101-2","label_description":"Information reporting.","reserved":false,"type":"section","volumes":["18"],"received_on":"2017-03-15T01:00:00-0400"},{"identifier":"48.4102-1","label":"§ 48.4102-1 Inspection of records by State or local tax officers.","label_level":"§ 48.4102-1","label_description":"Inspection of records by State or local tax officers.","reserved":false,"type":"section","volumes":["18"],"received_on":"2017-03-15T01:00:00-0400"}],"descendant_range":"48.4081-1 – 48.4102-1"}],"descendant_range":"48.4052-1 – 48.4102-1"},{"identifier":"I","label":"Subpart I - Coal","label_level":"Subpart I","label_description":"Coal","reserved":false,"type":"subpart","volumes":["18"],"children":[{"identifier":"48.4121-1","label":"§ 48.4121-1 Imposition and rate of tax on coal.","label_level":"§ 48.4121-1","label_description":"Imposition and rate of tax on 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48.4218-5","label_description":"Computation of tax.","reserved":false,"type":"section","volumes":["18"],"received_on":"2017-03-15T01:00:00-0400"}],"descendant_range":"48.4218-1 – 48.4218-5"},{"generated_id":true,"identifier":"ECFRc6fcb0c2af2f928","label":"Application of Tax in Case of Sales by Other Than Manufacturer or Importer","label_level":"Application of Tax in Case of Sales by Other Than Manufacturer or Importer","label_description":"Application of Tax in Case of Sales by Other Than Manufacturer or Importer","reserved":false,"type":"subject_group","children":[{"identifier":"48.4219-1","label":"§ 48.4219-1 Sales of taxable articles by a person other than the manufacturer, producer, or importer.","label_level":"§ 48.4219-1","label_description":"Sales of taxable articles by a person other than the manufacturer, producer, or 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use.","label_level":"§ 48.4221-5","label_description":"Tax-free sale of articles to State and local governments for their exclusive use.","reserved":false,"type":"section","volumes":["18"],"received_on":"2017-03-15T01:00:00-0400"},{"identifier":"48.4221-6","label":"§ 48.4221-6 Tax-free sales of articles to nonprofit educational organizations.","label_level":"§ 48.4221-6","label_description":"Tax-free sales of articles to nonprofit educational organizations.","reserved":false,"type":"section","volumes":["18"],"received_on":"2017-03-15T01:00:00-0400"},{"identifier":"48.4221-7","label":"§ 48.4221-7 Tax-free sales of tires and tubes.","label_level":"§ 48.4221-7","label_description":"Tax-free sales of tires and tubes.","reserved":false,"type":"section","volumes":["18"],"received_on":"2017-03-15T01:00:00-0400"},{"identifier":"48.4221-8","label":"§ 48.4221-8 Tax-free sales of tires, tubes, and tread rubber used on intercity, local, and school buses.","label_level":"§ 48.4221-8","label_description":"Tax-free sales of tires, tubes, and tread rubber used on intercity, local, and school buses.","reserved":false,"type":"section","volumes":["18"],"received_on":"2017-03-15T01:00:00-0400"},{"identifier":"48.4222(a)-1","label":"§ 48.4222(a)-1 Registration.","label_level":"§ 48.4222(a)-1","label_description":"Registration.","reserved":false,"type":"section","volumes":["18"],"received_on":"2017-03-15T01:00:00-0400"},{"identifier":"48.4222(b)-1","label":"§ 48.4222(b)-1 Exceptions to the requirement for registration.","label_level":"§ 48.4222(b)-1","label_description":"Exceptions to the requirement for registration.","reserved":false,"type":"section","volumes":["18"],"received_on":"2017-03-15T01:00:00-0400"},{"identifier":"48.4222(c)-1","label":"§ 48.4222(c)-1 Revocation or suspension of registration.","label_level":"§ 48.4222(c)-1","label_description":"Revocation or suspension of 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48.6421-0","label_description":"Off-highway business use.","reserved":false,"type":"section","volumes":["18"],"received_on":"2017-03-15T01:00:00-0400"},{"identifier":"48.6421-1","label":"§ 48.6421-1 Credits or payments to ultimate purchaser of gasoline used for certain nonhighway purposes.","label_level":"§ 48.6421-1","label_description":"Credits or payments to ultimate purchaser of gasoline used for certain nonhighway purposes.","reserved":false,"type":"section","volumes":["18"],"received_on":"2017-03-15T01:00:00-0400"},{"identifier":"48.6421-2","label":"§ 48.6421-2 Credits or payments to ultimate purchasers of gasoline used in intercity, local, or school buses.","label_level":"§ 48.6421-2","label_description":"Credits or payments to ultimate purchasers of gasoline used in intercity, local, or school buses.","reserved":false,"type":"section","volumes":["18"],"received_on":"2017-03-15T01:00:00-0400"},{"identifier":"48.6421-3","label":"§ 48.6421-3 Time for filing claim for credit or 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proceeding.","reserved":false,"type":"section","volumes":["20"],"received_on":"2017-01-05T00:00:00-0500"},{"identifier":"301.6223(b)-1","label":"§ 301.6223(b)-1 Notice group.","label_level":"§ 301.6223(b)-1","label_description":"Notice group.","reserved":false,"type":"section","volumes":["20"],"received_on":"2017-01-05T00:00:00-0500"},{"identifier":"301.6223(c)-1","label":"§ 301.6223(c)-1 Additional information regarding partners furnished to the Internal Revenue Service.","label_level":"§ 301.6223(c)-1","label_description":"Additional information regarding partners furnished to the Internal Revenue Service.","reserved":false,"type":"section","volumes":["20"],"received_on":"2017-01-05T00:00:00-0500"},{"identifier":"301.6223(e)-1","label":"§ 301.6223(e)-1 Effect of Internal Revenue Service's failure to provide notice.","label_level":"§ 301.6223(e)-1","label_description":"Effect of Internal Revenue Service's failure to provide notice.","reserved":false,"type":"section","volumes":["20"],"received_on":"2017-01-05T00:00:00-0500"},{"identifier":"301.6223(e)-2","label":"§ 301.6223(e)-2 Elections if Internal Revenue Service fails to provide timely notice.","label_level":"§ 301.6223(e)-2","label_description":"Elections if Internal Revenue Service fails to provide timely notice.","reserved":false,"type":"section","volumes":["20"],"received_on":"2017-01-05T00:00:00-0500"},{"identifier":"301.6223(f)-1","label":"§ 301.6223(f)-1 Duplicate copy of final partnership administrative adjustment.","label_level":"§ 301.6223(f)-1","label_description":"Duplicate copy of final partnership administrative adjustment.","reserved":false,"type":"section","volumes":["20"],"received_on":"2017-01-05T00:00:00-0500"},{"identifier":"301.6223(g)-1","label":"§ 301.6223(g)-1 Responsibilities of the tax matters partner.","label_level":"§ 301.6223(g)-1","label_description":"Responsibilities of the tax matters 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partner may bind nonnotice partners.","label_level":"§ 301.6224(c)-1","label_description":"Tax matters partner may bind nonnotice partners.","reserved":false,"type":"section","volumes":["20"],"received_on":"2017-01-05T00:00:00-0500"},{"identifier":"301.6224(c)-2","label":"§ 301.6224(c)-2 Pass-thru partner binds indirect partners.","label_level":"§ 301.6224(c)-2","label_description":"Pass-thru partner binds indirect partners.","reserved":false,"type":"section","volumes":["20"],"received_on":"2017-01-05T00:00:00-0500"},{"identifier":"301.6224(c)-3","label":"§ 301.6224(c)-3 Consistent settlements.","label_level":"§ 301.6224(c)-3","label_description":"Consistent settlements.","reserved":false,"type":"section","volumes":["20"],"received_on":"2017-01-05T00:00:00-0500"},{"identifier":"301.6225-1","label":"§ 301.6225-1 Partnership adjustment by the Internal Revenue Service.","label_level":"§ 301.6225-1","label_description":"Partnership adjustment by the Internal Revenue 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301.6229(b)-1 Extension by agreement.","label_level":"§ 301.6229(b)-1","label_description":"Extension by agreement.","reserved":false,"type":"section","volumes":["20"],"received_on":"2017-01-05T00:00:00-0500"},{"identifier":"301.6229(b)-2","label":"§ 301.6229(b)-2 Special rule with respect to debtors in title 11 cases.","label_level":"§ 301.6229(b)-2","label_description":"Special rule with respect to debtors in title 11 cases.","reserved":false,"type":"section","volumes":["20"],"received_on":"2017-01-05T00:00:00-0500"},{"identifier":"301.6229(c)(2)-1","label":"§ 301.6229(c)(2)-1 Substantial omission of income.","label_level":"§ 301.6229(c)(2)-1","label_description":"Substantial omission of income.","reserved":false,"type":"section","volumes":["20"],"received_on":"2017-01-05T00:00:00-0500"},{"identifier":"301.6229(e)-1","label":"§ 301.6229(e)-1 Information with respect to unidentified partner.","label_level":"§ 301.6229(e)-1","label_description":"Information with respect to unidentified partner.","reserved":false,"type":"section","volumes":["20"],"received_on":"2017-01-05T00:00:00-0500"},{"identifier":"301.6229(f)-1","label":"§ 301.6229(f)-1 Special rule for partial settlement agreements.","label_level":"§ 301.6229(f)-1","label_description":"Special rule for partial settlement agreements.","reserved":false,"type":"section","volumes":["20"],"received_on":"2017-01-05T00:00:00-0500"},{"identifier":"301.6230(b)-1","label":"§ 301.6230(b)-1 Request that correction not be made.","label_level":"§ 301.6230(b)-1","label_description":"Request that correction not be made.","reserved":false,"type":"section","volumes":["20"],"received_on":"2017-01-05T00:00:00-0500"},{"identifier":"301.6230(c)-1","label":"§ 301.6230(c)-1 Claim arising out of erroneous computation, etc.","label_level":"§ 301.6230(c)-1","label_description":"Claim arising out of erroneous computation, 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301.6231(a)(2)-1 Persons whose tax liability is determined indirectly by partnership items.","label_level":"§ 301.6231(a)(2)-1","label_description":"Persons whose tax liability is determined indirectly by partnership items.","reserved":false,"type":"section","volumes":["20"],"received_on":"2017-01-05T00:00:00-0500"},{"identifier":"301.6231(a)(3)-1","label":"§ 301.6231(a)(3)-1 Partnership items.","label_level":"§ 301.6231(a)(3)-1","label_description":"Partnership items.","reserved":false,"type":"section","volumes":["20"],"received_on":"2017-01-05T00:00:00-0500"},{"identifier":"301.6231(a)(5)-1","label":"§ 301.6231(a)(5)-1 Definition of affected item.","label_level":"§ 301.6231(a)(5)-1","label_description":"Definition of affected item.","reserved":false,"type":"section","volumes":["20"],"received_on":"2017-01-05T00:00:00-0500"},{"identifier":"301.6231(a)(6)-1","label":"§ 301.6231(a)(6)-1 Computational adjustments.","label_level":"§ 301.6231(a)(6)-1","label_description":"Computational adjustments.","reserved":false,"type":"section","volumes":["20"],"received_on":"2017-01-05T00:00:00-0500"},{"identifier":"301.6231(a)(7)-1","label":"§ 301.6231(a)(7)-1 Designation or selection of tax matters partner.","label_level":"§ 301.6231(a)(7)-1","label_description":"Designation or selection of tax matters partner.","reserved":false,"type":"section","volumes":["20"],"received_on":"2017-01-05T00:00:00-0500"},{"identifier":"301.6231(a)(7)-2","label":"§ 301.6231(a)(7)-2 Designation or selection of tax matters partner for a limited liability company (LLC).","label_level":"§ 301.6231(a)(7)-2","label_description":"Designation or selection of tax matters partner for a limited liability company (LLC).","reserved":false,"type":"section","volumes":["20"],"received_on":"2017-01-05T00:00:00-0500"},{"identifier":"301.6231(a)(12)-1","label":"§ 301.6231(a)(12)-1 Special rules relating to spouses.","label_level":"§ 301.6231(a)(12)-1","label_description":"Special rules relating to 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301.6241-3","label_description":"Treatment where a partnership ceases to exist.","reserved":false,"type":"section","volumes":["20"],"received_on":"2019-03-12T16:00:10-0400"},{"identifier":"301.6241-4","label":"§ 301.6241-4 Payments nondeductible.","label_level":"§ 301.6241-4","label_description":"Payments nondeductible.","reserved":false,"type":"section","volumes":["20"],"received_on":"2019-03-12T16:00:10-0400"},{"identifier":"301.6241-5","label":"§ 301.6241-5 Extension to entities filing partnership returns.","label_level":"§ 301.6241-5","label_description":"Extension to entities filing partnership returns.","reserved":false,"type":"section","volumes":["20"],"received_on":"2019-03-12T16:00:10-0400"},{"identifier":"301.6241-6","label":"§ 301.6241-6 Coordination with other chapters of the Internal Revenue Code.","label_level":"§ 301.6241-6","label_description":"Coordination with other chapters of the Internal Revenue 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