Treasury Regulations, Subchapter H, Part 601 - Index
From TaxAlmanac, A Free Online Resource
From TaxAlmanac
Subchapter H - Internal Revenue Practice
- Part 601 STATEMENT OF PROCEDURAL RULES
- Subpart A - General Procedural Rules
- Sec. 601.101 Introduction
- Sec. 601.102 Classification of taxes collected by the Internal Revenue Service
- Sec. 601.103 Summary of general tax procedure
- Sec. 601.104 Collection functions
- Sec. 601.105 Examination of returns and claims for refund, credit or abatement; determination of correct tax liability
- Sec. 601.106 Appeals functions
- Sec. 601.107 Criminal investigation functions
- Sec. 601.108 Review of overpayments exceeding $200,000
- Sec. 601.109 Bankruptcy and receivership cases
- Subpart B - Rulings and Other Specific Matters
- Sec. 601.201 Rulings and determinations letters
- Sec. 601.202 Closing agreements
- Sec. 601.203 Offers in compromise
- Sec. 601.204 Changes in accounting periods and in methods of accounting
- Sec. 601.205 Tort claims
- Sec. 601.206 Certification required to obtain reduced foreign tax rates under income tax treaties
- Subpart C (Reserved)
- Subpart D - Provisions Special to Certain Employment Taxes
- Sec. 601.401 Employment taxes
- Subpart E - Conference and Practice Requirements
- Sec. 601.501 Scope of rules; definitions
- Sec. 601.502 Recognized representative
- Sec. 601.503 Requirements of power of attorney, signatures, fiduciaries and Commissioner's authority to substitute other requirements
- Sec. 601.504 Requirements for filing power of attorney
- Sec. 601.505 Revocation, change in representation and substitution or delegation of representative
- Sec. 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
- Sec. 601.507 Evidence required to substantiate facts alleged by a recognized representative
- Sec. 601.508 Dispute between recognized representatives of a taxpayer
- Sec. 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
- Sec. 601.521 Requirements for conference and representation in conference
- Sec. 601.522 Power of attorney
- Sec. 601.523 Tax information authorization
- Sec. 601.524 Execution and filing powers of attorney and tax information authorizations
- Sec. 601.525 Certification of copies of documents
- Sec. 601.526 Revocation of powers of attorney and tax information authorizations
- Sec. 601.527 Other provisions applied to representation in alcohol, tobacco, and firearms activities
- Subpart F - Rules, Regulations, and Forms
- Sec. 601.601 Rules and regulations
- Sec. 601.602 Tax forms and instructions
- Subpart G - Records (Note)
- Sec. 601.702 Publication, public inspection, and specific requests for records
- Subpart H - Tax Counseling for the Elderly
- Sec. 601.801 Purpose and statutory authority
- Sec. 601.802 Cooperative agreements
- Sec. 601.803 Program operations and requirements
- Sec. 601.804 Reimbursements
- Sec. 601.805 Miscellaneous administrative provisions
- Sec. 601.806 Solicitation of applications
- Subpart I - Use of Penalty Mail in the Location and Recovery of Missing Children
- Sec. 601.901 Missing children shown on penalty mail
