26 CFR Subpart A
General Procedural Rules
June 25, 2020
§
601.109
Bankruptcy and receivership cases
§
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
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