26 CFR 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.