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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
Subpart A - 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.
authority:
5 U.S.C. 301
and 552
source:
32 FR 15990, Nov. 22, 1967, unless otherwise noted.
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