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Regulations last checked for updates: May 17, 2025
Title 26 - Internal Revenue last revised: Feb 28, 2025
All Titles
Title 26
Chapter I
Part 601 - PART 601—STATEMENT OF PROCEDURAL RULES
Subpart A [§ 601.101 - § 601.109] - Subpart A—General Procedural Rules
Subpart B [§ 601.201 - § 601.206] - Subpart B—Rulings and Other Specific Matters
Subpart C - Subpart C [Reserved]
Subpart D [§ 601.401 - § 601.401] - Subpart D—Provisions Special to Certain Employment Taxes
Subpart E [§ 601.501 - § 601.527] - Subpart E—Conference and Practice Requirements
Subpart F [§ 601.601 - § 601.602] - Subpart F—Rules, Regulations, and Forms
Subpart G [§ 601.702 - § 601.702] - Subpart G—Records (Note)
Subpart H [§ 601.801 - § 601.806] - Subpart H—Tax Counseling for the Elderly
Subpart I [§ 601.901 - § 601.901] - Subpart I—Use of Penalty Mail in the Location and Recovery of Missing Children
authority:
5 U.S.C. 301
and 552
source:
32 FR 15990, Nov. 22, 1967, unless otherwise noted.
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