SUBPART B—Rulings and Other Specific Matters (§601.201 to §601.206)
- 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.