Subpart A—General Procedural Rules
Sections
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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.