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Title 26

Displaying title 26, up to date as of 10/07/2026. Title 26 was last amended 10/06/2026.
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Title 26Internal RevenuePart / Section
Chapter IInternal Revenue Service, Department of the Treasury1 – 899
Subchapter HInternal Revenue Practice600 – 899
Part 601Statement of Procedural Rules601.101 – 601.901
Subpart AGeneral Procedural Rules601.101 – 601.109
Subpart BRulings and Other Specific Matters601.201 – 601.206
§ 601.201Rulings and determinations letters.
§ 601.202Closing agreements.
§ 601.203Offers in compromise.
§ 601.204Changes in accounting periods and in methods of accounting.
§ 601.205Tort claims.
§ 601.206Certification required to obtain reduced foreign tax rates under income tax treaties.
Subpart C [Reserved]
Subpart DProvisions Special to Certain Employment Taxes601.401
§ 601.401Employment taxes.
Subpart EConference and Practice Requirements601.501 – 601.527
Subpart FRules, Regulations, and Forms601.601 – 601.602
§ 601.601Rules and regulations.
§ 601.602Tax forms and instructions.
Subpart GRecords (Note)601.702
§ 601.702Publication, public inspection, and specific requests for records.
Subpart HTax Counseling for the Elderly601.801 – 601.806
Subpart IUse of Penalty Mail in the Location and Recovery of Missing Children601.901
§ 601.901Missing children shown on penalty mail.