Code of Federal Regulations · Part

Part 601 — Statement Of Procedural Rules

26 C.F.R. pt. 601

• Subpart A General Procedural Rules
• Subpart B Rulings And Other Specific Matters
• Subpart C Subpart C [reserved]
• Subpart D Provisions Special To Certain Employment Taxes
• Subpart E Conference And Practice Requirements
• Subpart F Rules, Regulations, And Forms
• Subpart G Records (note)
• Subpart H Tax Counseling For The Elderly
• Subpart I Use Of Penalty Mail In The Location And Recovery Of Missing Children