26 CFR Part 601
PART 601—STATEMENT OF PROCEDURAL RULES
- PART 601—STATEMENT OF PROCEDURAL RULES
- Chapter I—Internal Revenue Service, Department of the Treasury › Subchapter H—Internal Revenue Practice
- Subpart A—General Procedural Rules
- § 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.
- Subpart B—Rulings and Other Specific Matters
- § 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.
- Subpart C [Reserved]
- Subpart D—Provisions Special to Certain Employment Taxes
- § 601.401 Employment taxes.
- Subpart E—Conference and Practice Requirements
- § 601.501 Scope of rules; definitions.
- § 601.502 Recognized representative.
- § 601.503 Requirements of power of attorney, signatures, fiduciaries and Commissioner's authority to substitute other requirements.
- § 601.504 Requirements for filing power of attorney.
- § 601.505 Revocation, change in representation and substitution or delegation of representative.
- § 601.506 Notices to be given to recognized representative; direct contact with taxpayer; delivery of a check drawn on the United States Treasury to recognized representative.
- § 601.507 Evidence required to substantiate facts alleged by a recognized representative.
- § 601.508 Dispute between recognized representatives of a taxpayer.
- § 601.509 Power of attorney not required in cases docketed in the Tax Court of the United States.
- Requirements for Alcohol, Tobacco, and Firearms Activities
- § 601.521 Requirements for conference and representation in conference.
- § 601.522 Power of attorney.
- § 601.523 Tax information authorization.
- § 601.524 Execution and filing powers of attorney and tax information authorizations.
- § 601.525 Certification of copies of documents.
- § 601.526 Revocation of powers of attorney and tax information authorizations.
- § 601.527 Other provisions applied to representation in alcohol, tobacco, and firearms activities.
- Subpart F—Rules, Regulations, and Forms
- § 601.601 Rules and regulations.
- § 601.602 Tax forms and instructions.
- Subpart G—Records (Note)
- § 601.702 Publication, public inspection, and specific requests for records.
- Subpart H—Tax Counseling for the Elderly
- § 601.801 Purpose and statutory authority.
- § 601.802 Cooperative agreements.
- § 601.803 Program operations and requirements.
- § 601.804 Reimbursements.
- § 601.805 Miscellaneous administrative provisions.
- § 601.806 Solicitation of applications.
- Subpart I—Use of Penalty Mail in the Location and Recovery of Missing Children
- § 601.901 Missing children shown on penalty mail.
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