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  1. US law
  2. Federal (United States)
  3. Regulations
  4. Title 26 CFR — Internal Revenue
  5. Chapter I — INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
  6. Part 300 — USER FEES

Federal (United States) · Regulations

Part 300 — USER FEES

12 sections

12 sections

  • 26 C.F.R. § 300.0User fees; in general.
  • 26 C.F.R. § 300.1Installment agreement fee.
  • 26 C.F.R. § 300.2Restructuring or reinstatement of installment agreement fee.
  • 26 C.F.R. § 300.3Offer to compromise fee.
  • 26 C.F.R. § 300.5Enrollment of enrolled agent fee.
  • 26 C.F.R. § 300.6Renewal of enrollment of enrolled agent fee.
  • 26 C.F.R. § 300.7Enrollment of enrolled actuary fee.
  • 26 C.F.R. § 300.8Renewal of enrollment of enrolled actuary fee.
  • 26 C.F.R. § 300.9Renewal of enrollment of enrolled retirement plan agent fee.
  • 26 C.F.R. § 300.10Registered tax return preparer competency examination fee.
  • 26 C.F.R. § 300.11Fee for obtaining a preparer tax identification number.
  • 26 C.F.R. § 300.12Fee for estate tax closing letter.
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