SUBPART A—General Procedural Rules (§601.101 to §601.109)
- 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.