Subpart A - GENERAL PROCEDURAL RULES
- Section 601.101 - Introduction
- Section 601.102 - Classification of taxes collected by the Internal Revenue Service
- Section 601.103 - Summary of general tax procedure
- Section 601.104 - Collection functions
- Section 601.105 - Examination of returns and claims for refund, credit or abatement; determination of correct tax liability
- Section 601.106 - Appeals functions
- Section 601.107 - Criminal investigation functions
- Section 601.108 - Review of overpayments exceeding $200,000
- Section 601.109 - Bankruptcy and receivership cases