Home/CFR/Title 26/Part 601/§ 601.701
FEDERAL · 26 CFR

§ 601.701 — Not Yet Available

26 C.F.R. § 601.701

26 C.F.R. § 601.701 is referenced in other legal documents but could not be loaded from the eCFR.

This section may have been removed, reserved, or renumbered. Browse Part 601 or Title 26 — Internal Revenue for available sections.

Nearby Sections

15
§ 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.
§ 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.