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Code of Federal Regulations (Last Updated: April 5, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter H - Internal Revenue Practice |
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Part 601 - Statement of Procedural Rules |
| 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 - XXX |
| 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) |
| § 601.701 - Publicity of information. |
| § 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. |
| Requirements for Alcohol, Tobacco, and Firearms Activities |