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Electronic Code of Federal Regulations (e-CFR)
Title 26—Internal Revenue
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER H—INTERNAL REVENUE PRACTICE
PART 601—STATEMENT OF PROCEDURAL RULES
Subpart B—Rulings and Other Specific Matters
26 CFR Subpart B - Subpart B—Rulings and Other Specific Matters
CFR
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§ 601.201 Rulings and determinations letters.
§ 601.202 Closing agreements.
§ 601.203 Offers in compromise.
§ 601.204 Changes in accounting periods and in methods of accounting.
§ 601.205 Tort claims.
§ 601.206 Certification required to obtain reduced foreign tax rates under income tax treaties.