Subpart B. Subpart B—Rulings and Other Specific Matters

• § 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.