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U.S. Code Regulations Constitution Journal Apps
  1. Regulations
    All Titles
  2. title 26
    Internal Revenue
  3. chapter I-i21
    CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
  4. part 601
    PART 601—STATEMENT OF PROCEDURAL RULES
  5. subpart A
    Subpart A—General Procedural Rules

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.
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