[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: 26CFR301.9100-0]

[Page 689-690]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                              General Rules
 
Sec. 301.9100-0  Outline of regulations.

    This section lists the paragraphs in Sec. Sec. 301.9100-1 through 
301.9100-3.

         Sec. 301.9100-1 Extensions of time to make elections.

    (a) Introduction.
    (b) Terms.
    (c) General standards for relief.
    (d) Exceptions.
    (e) Effective dates.

                 Sec. 301.9100-2 Automatic extensions.

    (a) Automatic 12-month extension.
    (1) In general.
    (2) Elections eligible for automatic 12-month extension.
    (b) Automatic 6-month extension.
    (c) Corrective action.
    (d) Procedural requirements.
    (e) Examples.

                   Sec. 301.9100-3 Other extensions.

    (a) In general.
    (b) Reasonable action and good faith.
    (1) In general.
    (2) Reasonable reliance on a qualified tax professional.
    (3) Taxpayer deemed to have not acted reasonably or in good faith.
    (c) Prejudice to the interests of the Government.
    (1) In general.
    (i) Lower tax liability.
    (ii) Closed years.

[[Page 690]]

    (2) Special rules for accounting method regulatory elections.
    (3) Special rules for accounting period regulatory elections.
    (d) Effect of amended returns.
    (1) Second examination under section 7605(b).
    (2) Suspension of the period of limitations under section 6501(a).
    (e) Procedural requirements.
    (1) In general.
    (2) Affidavit and declaration from taxpayer.
    (3) Affidavits and declarations from other parties.
    (4) Other information.
    (5) Filing instructions.
    (f) Examples.

[T.D. 8742, 62 FR 68169, Dec. 31, 1997]