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e-CFR Data is current as of February 4, 2010
TITLE 26--Internal Revenue
CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER H--INTERNAL REVENUE PRACTICE
PART 601--STATEMENT OF PROCEDURAL RULES
Subpart A--GENERAL PROCEDURAL RULES
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| Classification of taxes collected by the Internal Revenue Service. |
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| Summary of general tax procedure. |
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| Examination of returns and claims for refund, credit or abatement; determination of correct tax liability. |
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| Criminal investigation functions. |
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| Review of overpayments exceeding $200,000. |
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| Bankruptcy and receivership cases. |
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Subpart B--RULINGS AND OTHER SPECIFIC MATTERS
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| Rulings and determinations letters. |
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| Changes in accounting periods and in methods of accounting. |
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| Certification required to obtain reduced foreign tax rates under income tax treaties. |
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Subpart C--[RESERVED]
Subpart D--PROVISIONS SPECIAL TO CERTAIN EMPLOYMENT TAXES
Subpart E--CONFERENCE AND PRACTICE REQUIREMENTS
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| Scope of rules; definitions. |
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| Recognized representative. |
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| Requirements of power of attorney, signatures, fiduciaries and Commissioner's authority to substitute other requirements. |
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| Requirements for filing power of attorney. |
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| Revocation, change in representation and substitution or delegation of representative. |
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| Notices to be given to recognized representative; direct contact with taxpayer; delivery of a check drawn on the United States Treasury to recognized representative. |
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| Evidence required to substantiate facts alleged by a recognized representative. |
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| Dispute between recognized representatives of a taxpayer. |
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| Power of attorney not required in cases docketed in the Tax Court of the United States. |
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| Requirements for conference and representation in conference. |
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| Tax information authorization. |
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| Execution and filing powers of attorney and tax information authorizations. |
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| Certification of copies of documents. |
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| Revocation of powers of attorney and tax information authorizations. |
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| Other provisions applied to representation in alcohol, tobacco, and firearms activities. |
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Subpart F--RULES, REGULATIONS, AND FORMS
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| Tax forms and instructions. |
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Subpart G--RECORDS (NOTE)
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| Publication, public inspection, and specific requests for records. |
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Subpart H--TAX COUNSELING FOR THE ELDERLY
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| Purpose and statutory authority. |
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| Program operations and requirements. |
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| Miscellaneous administrative provisions. |
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| Solicitation of applications. |
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Subpart I--USE OF PENALTY MAIL IN THE LOCATION AND RECOVERY OF MISSING CHILDREN
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| Missing children shown on penalty mail. |
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