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Sec. 301.9100-0 Outline of regulations.

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

Section 301.9100-1 Extensions of time to make elections.

(a) Introduction.

(b) Terms.

(c) General standards for relief.

(d) Exceptions.

(e) Effective dates.

Section 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.

Section 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.

(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 68167-68173, Dec. 31, 1997.]

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