Subpart A—General Procedural Rules
26 C.F.R. Part 601 — Statement Of Procedural Rules · 2026 edition · updated 2026-10-04 · United States
Sections in this part
- § 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;…
- § 601.106 Appeals functions.
- § 601.107 Criminal investigation functions.
- § 601.108 Review of overpayments exceeding $200,000.
- § 601.109 Bankruptcy and receivership cases.
Get a plain-English answer with a citation back to this text.
Ask AI about this code