Subpart B—Rulings and Other Specific Matters

1. CFR
2. ›
3. Title 26
4. ›
5. Chapter I
6. ›
7. Part 601
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9. Subpart B

Sections

• 601.201
  § 601.201 Rulings and determinations letters.
• 601.202
  § 601.202 Closing agreements.
• 601.203
  § 601.203 Offers in compromise.
• 601.204
  § 601.204 Changes in accounting periods and in methods of accounting.
• 601.205
  § 601.205 Tort claims.
• 601.206
  § 601.206 Certification required to obtain reduced foreign tax rates under income tax treaties.