Title 26

PART 601 SUBPART B

Subpart B - Rulings and Other Specific Matters

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

26:22.0.1.1.2.2.2.1	SECTION 601.201	601.201 Rulings and determinations letters.
26:22.0.1.1.2.2.2.2	SECTION 601.202	601.202 Closing agreements.
26:22.0.1.1.2.2.2.3	SECTION 601.203	601.203 Offers in compromise.
26:22.0.1.1.2.2.2.4	SECTION 601.204	601.204 Changes in accounting periods and in methods of accounting.
26:22.0.1.1.2.2.2.5	SECTION 601.205	601.205 Tort claims.
26:22.0.1.1.2.2.2.6	SECTION 601.206	601.206 Certification required to obtain reduced foreign tax rates under income tax treaties.

---