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Code of Federal Regulations (Last Updated: November 8, 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 |
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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. |