26 C.F.R. § 301.6503(g)-1. - § 301.6503(g)-1 Suspension Pending Correction.

Current as of May 27, 2026

Section 301.6503(g)-1 - § 301.6503(g)-1 Suspension Pending Correction.Section 301.6503(g)-1 - § 301.6503(g)-1 Suspension Pending Correction.

Section 301.6503(f)-1 - § 301.6503(f)-1 Suspension of Running of Period of Limitation; Wrongful Seizure of Property of Third-party Owner and Discharge of Lien for Substitution of Value.Section 301.6503(j)-1 - § 301.6503(j)-1 Suspension of Running of Period of Limitations; Extension in Case of Designated and Related Summonses.

§ 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).

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

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