[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: 26CFR301.6503(g)-1]

[Page 378]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                               Limitations
 
Sec. 301.6503(g)-1  Suspension pending correction.

    The running of the periods of limitations provided in sections 6501 
and 6502 on the making of assessments, the collection by levy, or a 
proceeding in court in respect of any tax imposed by chapter 42 or 
section 507, 4971, or 4975 shall be suspended for any period described 
in section 507(g)(2) or during which the Commissioner has extended the 
time for making correction under section 4963(e)(1)(B).

[T.D. 7838, 47 FR 44252, Oct. 7, 1982, as amended by T.D. 8084, 51 FR 
16305, May 2, 1986]

                     Limitations on Credit or Refund