Federal (United States) · Regulations
Subpart A — General Procedural Rules
9 sections
9 sections
- 26 C.F.R. § 601.101Introduction.
- 26 C.F.R. § 601.102Classification of taxes collected by the Internal Revenue Service.
- 26 C.F.R. § 601.103Summary of general tax procedure.
- 26 C.F.R. § 601.104Collection functions.
- 26 C.F.R. § 601.105Examination of returns and claims for refund, credit or abatement; determination of correct tax liability.
- 26 C.F.R. § 601.106Appeals functions.
- 26 C.F.R. § 601.107Criminal investigation functions.
- 26 C.F.R. § 601.108Review of overpayments exceeding $200,000.
- 26 C.F.R. § 601.109Bankruptcy and receivership cases.