26 CFR 601, Subpart A - General Procedural Rules
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- § 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.
Title 26 published on 2012-04-01
no entries appear in the Federal Register after this date.
This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.
This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].
It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.
