26 C.F.R. PART 601--STATEMENT OF PROCEDURAL RULES


TITLE 26--Internal Revenue

CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY

SUBCHAPTER H--INTERNAL REVENUE PRACTICE

PART 601--STATEMENT OF PROCEDURAL RULES

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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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Subpart B--RULINGS AND OTHER SPECIFIC MATTERS

�601.201
Rulings and determinations letters.
�601.202
Closing agreements.
�601.203
Offers in compromise.
�601.204
Changes in accounting periods and in methods of accounting.
�601.205
Tort claims.
�601.206
Certification required to obtain reduced foreign tax rates under income tax treaties.
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Subpart C--[RESERVED]

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Subpart D--PROVISIONS SPECIAL TO CERTAIN EMPLOYMENT TAXES

�601.401
Employment taxes.
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Subpart E--CONFERENCE AND PRACTICE REQUIREMENTS

�601.501
Scope of rules; definitions.
�601.502
Recognized representative.
�601.503
Requirements of power of attorney, signatures, fiduciaries and Commissioner's authority to substitute other requirements.
�601.504
Requirements for filing power of attorney.
�601.505
Revocation, change in representation and substitution or delegation of representative.
�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.
�601.507
Evidence required to substantiate facts alleged by a recognized representative.
�601.508
Dispute between recognized representatives of a taxpayer.
�601.509
Power of attorney not required in cases docketed in the Tax Court of the United States.
�601.521
Requirements for conference and representation in conference.
�601.522
Power of attorney.
�601.523
Tax information authorization.
�601.524
Execution and filing powers of attorney and tax information authorizations.
�601.525
Certification of copies of documents.
�601.526
Revocation of powers of attorney and tax information authorizations.
�601.527
Other provisions applied to representation in alcohol, tobacco, and firearms activities.
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Subpart F--RULES, REGULATIONS, AND FORMS

�601.601
Rules and regulations.
�601.602
Tax forms and instructions.
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Subpart G--RECORDS (NOTE)

�601.702
Publication, public inspection, and specific requests for records.
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Subpart H--TAX COUNSELING FOR THE ELDERLY

�601.801
Purpose and statutory authority.
�601.802
Cooperative agreements.
�601.803
Program operations and requirements.
�601.804
Reimbursements.
�601.805
Miscellaneous administrative provisions.
�601.806
Solicitation of applications.
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Subpart I--USE OF PENALTY MAIL IN THE LOCATION AND RECOVERY OF MISSING CHILDREN

�601.901
Missing children shown on penalty mail.
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