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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 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. |