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