U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

All TitlesTitle 26Chapter IPart 601Subpart 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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