Federal housing law
26 C.F.R. Part 601 — Statement Of Procedural Rules
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026
- Last updated
- 2026-10-04
- Contents
- 9 chapters · 51 sections
- Jurisdiction
- United States
Contents
▸Subpart A—General Procedural Rules
Overview- § 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 …
- § 601.106 Appeals functions.
- § 601.107 Criminal investigation functions.
- § 601.108 Review of overpayments exceeding $200,000.
- § 601.109 Bankruptcy and receivership cases.
▸Subpart B—Rulings and Other Specific Matters
- Subpart C [Reserved]
▸Subpart D—Provisions Special to Certain Employment Taxes
▸Subpart E—Conference and Practice Requirements
Overview- § 601.501 Scope of rules; definitions.
- § 601.502 Recognized representative.
- § 601.503 Requirements of power of attorney, signatures, fiduciaries and Commissioner's author…
- § 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; deli…
- § 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 Stat…
▸Requirements for Alcohol, Tobacco, and Firearms Activities
Overview- § 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 activit…
▸Subpart F—Rules, Regulations, and Forms
▸Subpart G—Records (Note)
▸Subpart I—Use of Penalty Mail in the Location and Recovery of Missing Children