26 CFR · Internal Revenue
§ 301.6503(g)-1 — Suspension pending correction.
eCFR · current through Aug 10, 2026
§ 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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§ 301.6503
26 C.F.R. § 301.6503
Nearby Sections
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§ 301.6503(b)-1
Suspension of running of period of limitation; assets of taxpayer in control or custody of court.§ 301.6503(d)-1
Suspension of running of period of limitation; extension of time for payment of estate tax.§ 301.6503(g)-1
Suspension pending correction.§ 301.6503(j)-1
Suspension of running of period of limitations; extension in case of designated and related summonses.§ 301.6511(a)-1
Period of limitation on filing claim.§ 301.6511(b)-1
Limitations on allowance of credits and refunds.