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e-CFR data is current as of September 18, 2020

Title 26Chapter ISubchapter HPart 601


TITLE 26—Internal Revenue

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

SUBCHAPTER H—INTERNAL REVENUE PRACTICE

PART 601—STATEMENT OF PROCEDURAL RULES

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Subpart A—GENERAL PROCEDURAL RULES

§601.101
Introduction.
§601.102
Classification of taxes collected by the Internal Revenue Service.
§601.103
Summary of general tax procedure.
§601.104
Collection functions.
§601.105
Examination of returns and claims for refund, credit or abatement; determination of correct tax liability.
§601.106
Appeals functions.
§601.107
Criminal investigation functions.
§601.108
Review of overpayments exceeding $200,000.
§601.109
Bankruptcy and receivership cases.
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Subpart B—RULINGS AND OTHER SPECIFIC MATTERS

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

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Subpart D—PROVISIONS SPECIAL TO CERTAIN EMPLOYMENT TAXES

§601.401
Employment taxes.
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Subpart E—CONFERENCE AND PRACTICE REQUIREMENTS

§601.501
Scope of rules; definitions.
§601.502
Recognized representative.
§601.503
Requirements of power of attorney, signatures, fiduciaries and Commissioner's authority to substitute other requirements.
§601.504
Requirements for filing power of attorney.
§601.505
Revocation, change in representation and substitution or delegation of representative.
§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.
§601.507
Evidence required to substantiate facts alleged by a recognized representative.
§601.508
Dispute between recognized representatives of a taxpayer.
§601.509
Power of attorney not required in cases docketed in the Tax Court of the United States.

Requirements for Alcohol, Tobacco, and Firearms Activities

§601.521
Requirements for conference and representation in conference.
§601.522
Power of attorney.
§601.523
Tax information authorization.
§601.524
Execution and filing powers of attorney and tax information authorizations.
§601.525
Certification of copies of documents.
§601.526
Revocation of powers of attorney and tax information authorizations.
§601.527
Other provisions applied to representation in alcohol, tobacco, and firearms activities.
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Subpart F—RULES, REGULATIONS, AND FORMS

§601.601
Rules and regulations.
§601.602
Tax forms and instructions.
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Subpart G—RECORDS (NOTE)

§601.702
Publication, public inspection, and specific requests for records.
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Subpart H—TAX COUNSELING FOR THE ELDERLY

§601.801
Purpose and statutory authority.
§601.802
Cooperative agreements.
§601.803
Program operations and requirements.
§601.804
Reimbursements.
§601.805
Miscellaneous administrative provisions.
§601.806
Solicitation of applications.
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Subpart I—USE OF PENALTY MAIL IN THE LOCATION AND RECOVERY OF MISSING CHILDREN

§601.901
Missing children shown on penalty mail.

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