Subpart B—Rulings and Other Specific Matters

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.