26 CFR Part 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 2013-04-01
no entries appear in the Federal Register after this date.