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The Code of Federal Regulations (CFR) annual edition is the codification of the general and permanent rules published in the Federal Register by the departments and agencies of the Federal Government produced by the Office of the Federal Register (OFR) and the Government Publishing Office.


Parallel Table of Authorities and Rules for the Code of Federal Regulations and the United States Code
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Electronic Code of Federal Regulations

Electronic Code of Federal Regulations

e-CFR data is current as of April 30, 2015

Title 26Chapter ISubchapter FPart 300


TITLE 26—Internal Revenue

CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)

SUBCHAPTER F—PROCEDURE AND ADMINISTRATION

PART 300—USER FEES

rule
§300.0
User fees; in general.
§300.1
Installment agreement fee.
§300.2
Restructuring or reinstatement of installment agreement fee.
§300.3
Offer to compromise fee.
§300.4
Enrolled agent special enrollment examination fee.
§300.5
Enrollment of enrolled agent fee.
§300.6
Renewal of enrollment of enrolled agent fee.
§300.7
Enrollment of enrolled actuary fee.
§300.8
Renewal of enrollment of enrolled actuary fee.
§300.9
Enrolled retirement plan agent special enrollment examination fee.
§300.10
Enrollment of enrolled retirement plan agent fee.
§300.11
Renewal of enrollment of enrolled retirement plan agent fee.
§300.12
Registered tax return preparer competency examination fee.
§300.13
Fee for obtaining a preparer tax identification number.

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