Part 601—Statement of Procedural Rules

Subparts

• Subpart A
  Subpart A—General Procedural Rules
• Subpart B
  Subpart B—Rulings and Other Specific Matters
• Subpart C
  Subpart C [Reserved]
• Subpart D
  Subpart D—Provisions Special to Certain Employment Taxes
• Subpart E
  Subpart E—Conference and Practice Requirements
• Subpart F
  Subpart F—Rules, Regulations, and Forms
• Subpart G
  Subpart G—Records (Note)
• Subpart H
  Subpart H—Tax Counseling for the Elderly
• Subpart I
  Subpart I—Use of Penalty Mail in the Location and Recovery of Missing Children