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U.S. Code of Federal Regula...
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Title 26—Internal Revenue
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CHAPTER I—INTERNAL REVENUE ...
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PART 601—STATEMENT OF PROCEDURAL RULES
PART 601—STATEMENT OF PROCEDURAL RULES
§ 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.
§ 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.
§ 601.401 - Employment taxes.
§ 601.501 - Scope of rules; definitions.
§ 601.502 - Recognized representative.
§ 601.503 - Requirements of power of attorney, signatures, fiduciaries and Commissioner's authority to substitute other requirements.
§ 601.504 - Requirements for filing power of attorney.
§ 601.505 - Revocation, change in representation and substitution or delegation of representative.
§ 601.506 - Notices to be given to recognized representative; direct contact with taxpayer; delivery of a check drawn on the United States Treasury to recognized representative.
§ 601.507 - Evidence required to substantiate facts alleged by a recognized representative.
§ 601.508 - Dispute between recognized representatives of a taxpayer.
§ 601.509 - Power of attorney not required in cases docketed in the Tax Court of the United States.
§ 601.521 - Requirements for conference and representation in conference.
§ 601.522 - Power of attorney.
§ 601.523 - Tax information authorization.
§ 601.524 - Execution and filing powers of attorney and tax information authorizations.
§ 601.525 - Certification of copies of documents.
§ 601.526 - Revocation of powers of attorney and tax information authorizations.
§ 601.527 - Other provisions applied to representation in alcohol, tobacco, and firearms activities.
§ 601.601 - Rules and regulations.
§ 601.602 - Tax forms and instructions.
§ 601.702 - Publication, public inspection, and specific requests for records.
§ 601.801 - Purpose and statutory authority.
§ 601.802 - Cooperative agreements.
§ 601.803 - Program operations and requirements.
§ 601.804 - Reimbursements.
§ 601.805 - Miscellaneous administrative provisions.
§ 601.806 - Solicitation of applications.
§ 601.901 - Missing children shown on penalty mail.