| 26:22.0.1.1.1 | PART 600
| PART 600 [RESERVED] | |
| 26:22.0.1.1.2 | PART 601
| PART 601 - STATEMENT OF PROCEDURAL RULES | |
| 26:22.0.1.1.2.1 | SUBPART A
| Subpart A - General Procedural Rules | |
| 26:22.0.1.1.2.1.2.1 | SECTION 601.101
| 601.101 Introduction. | |
| 26:22.0.1.1.2.1.2.2 | SECTION 601.102
| 601.102 Classification of taxes collected by the Internal Revenue Service. | |
| 26:22.0.1.1.2.1.2.3 | SECTION 601.103
| 601.103 Summary of general tax procedure. | |
| 26:22.0.1.1.2.1.2.4 | SECTION 601.104
| 601.104 Collection functions. | |
| 26:22.0.1.1.2.1.2.5 | SECTION 601.105
| 601.105 Examination of returns and claims for refund, credit or abatement; determination of correct tax liability. | |
| 26:22.0.1.1.2.1.2.6 | SECTION 601.106
| 601.106 Appeals functions. | |
| 26:22.0.1.1.2.1.2.7 | SECTION 601.107
| 601.107 Criminal investigation functions. | |
| 26:22.0.1.1.2.1.2.8 | SECTION 601.108
| 601.108 Review of overpayments exceeding $200,000. | |
| 26:22.0.1.1.2.1.2.9 | SECTION 601.109
| 601.109 Bankruptcy and receivership cases. | |
| 26:22.0.1.1.2.2 | SUBPART B
| Subpart B - Rulings and Other Specific Matters | |
| 26:22.0.1.1.2.2.2.1 | SECTION 601.201
| 601.201 Rulings and determinations letters. | |
| 26:22.0.1.1.2.2.2.2 | SECTION 601.202
| 601.202 Closing agreements. | |
| 26:22.0.1.1.2.2.2.3 | SECTION 601.203
| 601.203 Offers in compromise. | |
| 26:22.0.1.1.2.2.2.4 | SECTION 601.204
| 601.204 Changes in accounting periods and in methods of accounting. | |
| 26:22.0.1.1.2.2.2.5 | SECTION 601.205
| 601.205 Tort claims. | |
| 26:22.0.1.1.2.2.2.6 | SECTION 601.206
| 601.206 Certification required to obtain reduced foreign tax rates under income tax treaties. | |
| 26:22.0.1.1.2.3 | SUBPART C
| Subpart C [Reserved] | |
| 26:22.0.1.1.2.4 | SUBPART D
| Subpart D - Provisions Special to Certain Employment Taxes | |
| 26:22.0.1.1.2.4.2.1 | SECTION 601.401
| 601.401 Employment taxes. | |
| 26:22.0.1.1.2.5 | SUBPART E
| Subpart E - Conference and Practice Requirements | |
| 26:22.0.1.1.2.5.2 | SUBJGRP 2
| Requirements for Alcohol, Tobacco, and Firearms Activities | |
| 26:22.0.1.1.2.5.2.1 | SECTION 601.501
| 601.501 Scope of rules; definitions. | |
| 26:22.0.1.1.2.5.2.2 | SECTION 601.502
| 601.502 Recognized representative. | |
| 26:22.0.1.1.2.5.2.3 | SECTION 601.503
| 601.503 Requirements of power of attorney, signatures, fiduciaries and Commissioner's authority to substitute other requirements. | |
| 26:22.0.1.1.2.5.2.4 | SECTION 601.504
| 601.504 Requirements for filing power of attorney. | |
| 26:22.0.1.1.2.5.2.5 | SECTION 601.505
| 601.505 Revocation, change in representation and substitution or delegation of representative. | |
| 26:22.0.1.1.2.5.2.6 | SECTION 601.506
| 601.506 Notices to be given to recognized representative; direct contact with taxpayer; delivery of a check drawn on the United States Treasury to recognized representative. | |
| 26:22.0.1.1.2.5.2.7 | SECTION 601.507
| 601.507 Evidence required to substantiate facts alleged by a recognized representative. | |
| 26:22.0.1.1.2.5.2.8 | SECTION 601.508
| 601.508 Dispute between recognized representatives of a taxpayer. | |
| 26:22.0.1.1.2.5.2.9 | SECTION 601.509
| 601.509 Power of attorney not required in cases docketed in the Tax Court of the United States. | |
| 26:22.0.1.1.2.5.2.10 | SECTION 601.521
| 601.521 Requirements for conference and representation in conference. | |
| 26:22.0.1.1.2.5.2.11 | SECTION 601.522
| 601.522 Power of attorney. | |
| 26:22.0.1.1.2.5.2.12 | SECTION 601.523
| 601.523 Tax information authorization. | |
| 26:22.0.1.1.2.5.2.13 | SECTION 601.524
| 601.524 Execution and filing powers of attorney and tax information authorizations. | |
| 26:22.0.1.1.2.5.2.14 | SECTION 601.525
| 601.525 Certification of copies of documents. | |
| 26:22.0.1.1.2.5.2.15 | SECTION 601.526
| 601.526 Revocation of powers of attorney and tax information authorizations. | |
| 26:22.0.1.1.2.5.2.16 | SECTION 601.527
| 601.527 Other provisions applied to representation in alcohol, tobacco, and firearms activities. | |
| 26:22.0.1.1.2.6 | SUBPART F
| Subpart F - Rules, Regulations, and Forms | |
| 26:22.0.1.1.2.6.3.1 | SECTION 601.601
| 601.601 Rules and regulations. | |
| 26:22.0.1.1.2.6.3.2 | SECTION 601.602
| 601.602 Tax forms and instructions. | |
| 26:22.0.1.1.2.7 | SUBPART G
| Subpart G - Records (Note) | |
| 26:22.0.1.1.2.7.3.1 | SECTION 601.702
| 601.702 Publication, public inspection, and specific requests for records. | |
| 26:22.0.1.1.2.8 | SUBPART H
| Subpart H - Tax Counseling for the Elderly | |
| 26:22.0.1.1.2.8.3.1 | SECTION 601.801
| 601.801 Purpose and statutory authority. | |
| 26:22.0.1.1.2.8.3.2 | SECTION 601.802
| 601.802 Cooperative agreements. | |
| 26:22.0.1.1.2.8.3.3 | SECTION 601.803
| 601.803 Program operations and requirements. | |
| 26:22.0.1.1.2.8.3.4 | SECTION 601.804
| 601.804 Reimbursements. | |
| 26:22.0.1.1.2.8.3.5 | SECTION 601.805
| 601.805 Miscellaneous administrative provisions. | |
| 26:22.0.1.1.2.8.3.6 | SECTION 601.806
| 601.806 Solicitation of applications. | |
| 26:22.0.1.1.2.9 | SUBPART I
| Subpart I - Use of Penalty Mail in the Location and Recovery of Missing Children | |
| 26:22.0.1.1.2.9.3.1 | SECTION 601.901
| 601.901 Missing children shown on penalty mail. | |
| 26:22.0.1.1.3 | PART 602
| PART 602 - OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT | |
| 26:22.0.1.1.3.0.3.1 | SECTION 602.101
| 602.101 OMB Control numbers. | |
| 26:22.0.1.1.4 | PART 701
| PART 701 - PRESIDENTIAL ELECTION CAMPAIGN FUND | |
| 26:22.0.1.1.4.0.3.1 | SECTION 701.9006-1
| 701.9006-1 Presidential Election Campaign Fund. | |
| 26:22.0.1.1.5 | PART 702
| PART 702 - PRESIDENTIAL PRIMARY MATCHING PAYMENT ACCOUNT | |
| 26:22.0.1.1.5.0.3.1 | SECTION 702.9037-1
| 702.9037-1 Transfer of amounts to the Presidential Primary Matching Payment Account. | |
| 26:22.0.1.1.5.0.3.2 | SECTION 702.9037-2
| 702.9037-2 Payments from the Presidential Primary Matching Payment Account. | |
| 26:22.0.1.1.6 | PART 703-800
| PARTS 703-800 [RESERVED] | |
| 26:22.0.1.1.7 | PART 801
| PART 801 - BALANCED SYSTEM FOR MEASURING ORGANIZATIONAL AND EMPLOYEE PERFORMANCE WITHIN THE INTERNAL REVENUE SERVICE | |
| 26:22.0.1.1.7.0.3.1 | SECTION 801.1
| 801.1 Balanced performance measurement system; in general. | |
| 26:22.0.1.1.7.0.3.2 | SECTION 801.2
| 801.2 Measuring organizational performance. | |
| 26:22.0.1.1.7.0.3.3 | SECTION 801.3
| 801.3 Measuring employee performance. | |
| 26:22.0.1.1.7.0.3.4 | SECTION 801.4
| 801.4 Customer satisfaction measures. | |
| 26:22.0.1.1.7.0.3.5 | SECTION 801.5
| 801.5 Employee satisfaction measures. | |
| 26:22.0.1.1.7.0.3.6 | SECTION 801.6
| 801.6 Business results measures. | |
| 26:22.0.1.1.7.0.3.7 | SECTION 801.7
| 801.7 Examples. | |
| 26:22.0.1.1.7.0.3.8 | SECTION 801.8
| 801.8 Effective/applicability dates. | |
| 26:22.0.1.1.8 | PART 802-899
| PARTS 802-899 [RESERVED] | |