Subjgrp 205. Limitations
- § 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.
- § 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.