Code of Federal Regulations · Subpart

Subpart B — Rulings And Other Specific Matters

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

• § 601.201 Rulings And Determinations Letters
• § 601.202 Closing Agreements
• § 601.203 Offers In Compromise
• § 601.204 Changes In Accounting Periods And In Methods Of Accounting
• § 601.205 Tort Claims
• § 601.206 Certification Required To Obtain Reduced Foreign Tax Rates Under Income Tax Treaties