Title 26

PART 601 SUBPART A

Subpart A - General Procedural Rules

• 5 U.S.C. 301 and 552.
• 32 FR 15990, Nov. 22, 1967, unless otherwise noted.

26:22.0.1.1.2.1.2.1	SECTION 601.101	601.101 Introduction.
26:22.0.1.1.2.1.2.2	SECTION 601.102	601.102 Classification of taxes collected by the Internal Revenue Service.
26:22.0.1.1.2.1.2.3	SECTION 601.103	601.103 Summary of general tax procedure.
26:22.0.1.1.2.1.2.4	SECTION 601.104	601.104 Collection functions.
26:22.0.1.1.2.1.2.5	SECTION 601.105	601.105 Examination of returns and claims for refund, credit or abatement; determination of correct tax liability.
26:22.0.1.1.2.1.2.6	SECTION 601.106	601.106 Appeals functions.
26:22.0.1.1.2.1.2.7	SECTION 601.107	601.107 Criminal investigation functions.
26:22.0.1.1.2.1.2.8	SECTION 601.108	601.108 Review of overpayments exceeding $200,000.
26:22.0.1.1.2.1.2.9	SECTION 601.109	601.109 Bankruptcy and receivership cases.

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