Subpart A—General Procedural Rules

Sections

• 601.101
  § 601.101 Introduction.
• 601.102
  § 601.102 Classification of taxes collected by the Internal Revenue Service.
• 601.103
  § 601.103 Summary of general tax procedure.
• 601.104
  § 601.104 Collection functions.
• 601.105
  § 601.105 Examination of returns and claims for refund, credit or abatement; determination of correct tax liability.
• 601.106
  § 601.106 Appeals functions.
• 601.107
  § 601.107 Criminal investigation functions.
• 601.108
  § 601.108 Review of overpayments exceeding $200,000.
• 601.109
  § 601.109 Bankruptcy and receivership cases.