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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 B. Rulings and Other Specific Matters

26 CFR Subpart B - Rulings and Other Specific Matters

  • CFR
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  1. § 601.201 Rulings and determinations letters.
  2. § 601.202 Closing agreements.
  3. § 601.203 Offers in compromise.
  4. § 601.204 Changes in accounting periods and in methods of accounting.
  5. § 601.205 Tort claims.
  6. § 601.206 Certification required to obtain reduced foreign tax rates under income tax treaties.

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