Subpart A. Subpart A—General Procedural Rules

• § 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.