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TREASURY REGULATIONS


Index  » Subchapter H

Subchapter H. Internal Revenue Practice (§§ 601.101 to 801.8)

Through November 22, 2020



The following list shows all sections of subchapter H (Internal Revenue Practice (§§ 601.101 to 801.8)) of chapter I (Internal Revenue Service, Department of the Treasury) of the Treasury Regulations (Title 26 of the Electronic Code of Federal Regulations). Tap a section to view its text.


SectionSection Title
Reg. 601.101Introduction
Reg. 601.102Classification of taxes collected by the Internal Revenue Service
Reg. 601.103Summary of general tax procedure
Reg. 601.104Collection functions
Reg. 601.105Examination of returns and claims for refund, credit or abatement; determination of correct tax liability
Reg. 601.106Appeals functions
Reg. 601.107Criminal investigation functions
Reg. 601.108Review of overpayments exceeding $200,000
Reg. 601.109Bankruptcy and receivership cases
Reg. 601.201Rulings and determinations letters
Reg. 601.202Closing agreements
Reg. 601.203Offers in compromise
Reg. 601.204Changes in accounting periods and in methods of accounting
Reg. 601.205Tort claims
Reg. 601.206Certification required to obtain reduced foreign tax rates under income tax treaties
Reg. 601.401Employment taxes
Reg. 601.501Scope of rules; definitions
Reg. 601.502Recognized representative
Reg. 601.503Requirements of power of attorney, signatures, fiduciaries and Commissioner's authority to substitute other requirements
Reg. 601.504Requirements for filing power of attorney
Reg. 601.505Revocation, change in representation and substitution or delegation of representative
Reg. 601.506Notices to be given to recognized representative; direct contact with taxpayer; delivery of a check drawn on the United States Treasury to recognized representative
Reg. 601.507Evidence required to substantiate facts alleged by a recognized representative
Reg. 601.508Dispute between recognized representatives of a taxpayer
Reg. 601.509Power of attorney not required in cases docketed in the Tax Court of the United States
Reg. 601.521Requirements for conference and representation in conference
Reg. 601.522Power of attorney
Reg. 601.523Tax information authorization
Reg. 601.524Execution and filing powers of attorney and tax information authorizations
Reg. 601.525Certification of copies of documents
Reg. 601.526Revocation of powers of attorney and tax information authorizations
Reg. 601.527Other provisions applied to representation in alcohol, tobacco, and firearms activities
Reg. 601.601Rules and regulations
Reg. 601.602Tax forms and instructions
Reg. 601.702Publication, public inspection, and specific requests for records
Reg. 601.801Purpose and statutory authority
Reg. 601.802Cooperative agreements
Reg. 601.803Program operations and requirements
Reg. 601.804Reimbursements
Reg. 601.805Miscellaneous administrative provisions
Reg. 601.806Solicitation of applications
Reg. 601.901Missing children shown on penalty mail
Reg. 602.101OMB Control numbers
Reg. 701.9006-1Presidential Election Campaign Fund
Reg. 702.9037-1Transfer of amounts to the Presidential Primary Matching Payment Account
Reg. 702.9037-2Payments from the Presidential Primary Matching Payment Account
Reg. 801.1Balanced performance measurement system; in general
Reg. 801.2Measuring organizational performance
Reg. 801.3Measuring employee performance
Reg. 801.4Customer satisfaction measures
Reg. 801.5Employee satisfaction measures
Reg. 801.6Business results measures
Reg. 801.7Examples
Reg. 801.8Effective/applicability dates
 

The preliminary Code is a preliminary release of the Internal Revenue Code of 1986 (the "Code") by the Office of the Law Revision Counsel and is subject to further revision before it is released again as a final version. The Code is a consolidation and codification by subject matter of the general and permanent laws of the U.S. prepared by the Office of the Law Revision Counsel of the U.S. House of Representatives. The Treasury Regulations are a codification of the general and permanent rules published in the Federal Register by the departments and agencies of the federal government. The version of the Treasury Regulations available within TouchTax is part of the Electronic Code of Federal Regulations which is not an official legal edition of the Code of Federal Regulations but is an editorial compilation of CFR material and Federal Register amendments produced by the National Archives and Records Administration's Office of the Federal Register (OFR) and the Government Publishing Office. Those using TouchTax for legal research should verify their results against the printed versions of the Code and Treasury Regulations. TouchTax is copyright 2020 by Com-Lab (Mobile). Learn more at http://www.touchtax.com.