Code of Federal Regulations · Subpart

Subpart A — General Procedural Rules

26 C.F.R. pt. 601, subpt. A

• § 601.101 Introduction
• § 601.102 Classification Of Taxes Collected By The Internal Revenue Service
• § 601.103 Summary Of General Tax Procedure
• § 601.104 Collection Functions
• § 601.105 Examination Of Returns And Claims For Refund, Credit Or Abatement; Determination Of Correct Tax Liability
• § 601.106 Appeals Functions
• § 601.107 Criminal Investigation Functions
• § 601.108 Review Of Overpayments Exceeding $200,000
• § 601.109 Bankruptcy And Receivership Cases