Federal (United States) · Regulations
Subpart B — Rulings and Other Specific Matters
6 sections
6 sections
- 26 C.F.R. § 601.201Rulings and determinations letters.
- 26 C.F.R. § 601.202Closing agreements.
- 26 C.F.R. § 601.203Offers in compromise.
- 26 C.F.R. § 601.204Changes in accounting periods and in methods of accounting.
- 26 C.F.R. § 601.205Tort claims.
- 26 C.F.R. § 601.206Certification required to obtain reduced foreign tax rates under income tax treaties.