CFR /  Title 26  /  Part 601: Statement Of Procedural Rules

Section No.	Description
Section 601.101	Classification of taxes collected by the Internal Revenue Service
Section 601.102	Summary of general tax procedure
Section 601.103	Collection functions
Section 601.104	Examination of returns and claims for refund, credit or abatement; determination of correct tax liability
Section 601.105	Appeals functions
Section 601.106	Criminal investigation functions
Section 601.107	Review of overpayments exceeding $200,000
Section 601.108	Bankruptcy and receivership cases
Section 601.109	Rulings and determinations letters
Section 601.201	Closing agreements
Section 601.202	Offers in compromise
Section 601.203	Changes in accounting periods and in methods of accounting
Section 601.204	Tort claims
Section 601.205	Certification required to obtain reduced foreign tax rates under income tax treaties
Section 601.206	Employment taxes
Section 601.401	Scope of rules; definitions
Section 601.501	Recognized representative
Section 601.502	Requirements of power of attorney, signatures, fiduciaries and Commissioner's authority to substitute other
Section 601.503	Requirements for filing power of attorney
Section 601.504	Revocation, change in representation and substitution or delegation of representative
Section 601.505	Notices to be given to recognized representative; direct contact with taxpayer; delivery of a check drawn on the
Section 601.506	Evidence required to substantiate facts alleged by a recognized representative
Section 601.507	Dispute between recognized representatives of a taxpayer
Section 601.508	Power of attorney not required in cases docketed in the Tax Court of the United States
Section 601.509	Requirements for conference and representation in conference
Section 601.521	Power of attorney
Section 601.522	Tax information authorization
Section 601.523	Execution and filing powers of attorney and tax information authorizations
Section 601.524	Certification of copies of documents
Section 601.525	Revocation of powers of attorney and tax information authorizations
Section 601.526	Other provisions applied to representation in alcohol, tobacco, and firearms activities
Section 601.527	Rules and regulations
Section 601.601	Tax forms and instructions
Section 601.602	Publication, public inspection, and specific requests for records
Section 601.702	Purpose and statutory authority
Section 601.801	Cooperative agreements
Section 601.802	Program operations and requirements
Section 601.803	Reimbursements
Section 601.804	Miscellaneous administrative provisions
Section 601.805	Solicitation of applications
Section 601.806	Missing children shown on penalty mail
Section 601.901	OMB Control numbers