Code of Federal Regulations (Last Updated: November 8, 2024) |
Title 26 - Internal Revenue |
Chapter I - Internal Revenue Service, Department of the Treasury |
SubChapter F - Procedure and Administration |
Part 300 - User Fees |
§ 300.0 - User fees; in general. |
§ 300.1 - Installment agreement fee. |
§ 300.2 - Restructuring or reinstatement of installment agreement fee. |
§ 300.3 - Offer to compromise fee. |
§ 300.4 - Enrolled agent special enrollment examination fee. |
§ 300.5 - Enrollment of enrolled agent fee. |
§ 300.6 - Renewal of enrollment of enrolled agent fee. |
§ 300.7 - Enrollment of enrolled actuary fee. |
§ 300.8 - Renewal of enrollment of enrolled actuary fee. |
§ 300.9 - Renewal of enrollment of enrolled retirement plan agent fee. |
§ 300.10 - Registered tax return preparer competency examination fee. |
§ 300.11 - Fee for obtaining a preparer tax identification number. |
§ 300.12 - Fee for estate tax closing letter. |
§ 300.13 - Fee for estate tax closing letter. |
§ 300.13T - Fee for obtaining a preparer tax identification number. |