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U.S. Code of Federal Regulations
Regulations most recently checked for updates: Aug 27, 2025
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Title 26
Chapter I
Part 601
Subpart B - 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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