26 CFR 301.6159-0
§ 301.6159-0 Table of contents.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 301.6159-0, § 301.6159-0 Table of contents, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/114253
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Full text
This section lists the major captions that appear in the regulations under § 301.6159-1.
(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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.