[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.6501(f)-1]

[Page 368]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                               Limitations
 
Sec. 301.6501(f)-1  Personal holding company tax.

    If a corporation which is a personal holding company for any taxable 
year fails to file with its income tax return for such year a schedule 
setting forth the items of gross income described in section 543(a) 
received by the corporation during such year, and the names and 
addresses of the individuals who owned, within the meaning of section 
544, at any time during the last half of such taxable year, more than 50 
percent in value of the outstanding capital stock of the corporation, 
the personal holding company tax for such year may be assessed, or a 
proceeding in court for the collection thereof may be begun without 
assessment, at any time within 6 years after the return for such year 
was filed.