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  1. LII
  2. Electronic Code of Federal Regulations (e-CFR)
  3. Title 26—Internal Revenue
  4. CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
  5. SUBCHAPTER H—INTERNAL REVENUE PRACTICE
  6. PART 601—STATEMENT OF PROCEDURAL RULES
  7. Subpart A—General Procedural Rules

26 CFR Subpart A - Subpart A—General Procedural Rules

  • CFR
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  1. § 601.101 Introduction.
  2. § 601.102 Classification of taxes collected by the Internal Revenue Service.
  3. § 601.103 Summary of general tax procedure.
  4. § 601.104 Collection functions.
  5. § 601.105 Examination of returns and claims for refund, credit or abatement; determination of correct tax liability.
  6. § 601.106 Appeals functions.
  7. § 601.107 Criminal investigation functions.
  8. § 601.108 Review of overpayments exceeding $200,000.
  9. § 601.109 Bankruptcy and receivership cases.

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