United States Government Publishing OfficepublisherpbldistributordstUnited StatesNational Archives and Records AdministrationOffice of the Federal RegisterauthorautGovernment Organizationtextgovernment publicationengCFRRegulatory Information2016_cfr_26vmexecutive2016-05-25Office of the Federal Register, National Archives and Records Administration2016-04-01monographicannualdepositedborn digital207 p.AE 2.106/3:26/https://www.govinfo.gov/app/details/CFR-2016-title26-vol22P0b002ee18f98651726CFRDGPO2016-05-252020-01-18CFR-2016-title26-vol22machine generatedengfdlpCFRCFR-2016-title26-vol22262222part 600 to endfalseCFR-title26-vol22falsefalse2016-04-01Internal RevenueTitle 26Volume 22Code of Federal Regulationshttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/html/CFR-2016-title26-vol22.htmhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22.xmlCode of Federal Regulations Title 26, Volume 22, April 1, 2016Internal Revenuehttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22https://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol2226 CFR Title 2626CFRTitle 26; Internal RevenueNODECFR-2016-title26-vol221Title 26title26 falseCode of Federal RegulationsTitle 26 Part I26 CFR Part Iid-CFR-2016-title26-vol22Table Of ContentsD09002ee1a4e939fa-CFR-2016-title26-vol22-toc-id2.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-toc-id2.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-toc-id2https://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-toc-id2https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-toc-id2.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-toc-id2.xml26 CFR Toc26CFRToc; Table Of ContentsTOCCFR-2016-title26-vol22-toc-id22Toctocid-CFR-2016-title26-vol22INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)D09002ee1a4e939fa-CFR-2016-title26-vol22-chapI.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-chapI.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-chapIhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-chapIhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-chapI.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-chapI.xml26 CFR Chapter I26CFRChapter I; INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)NODECFR-2016-title26-vol22-chapI3Chapter IchapterI id-CFR-2016-title26-vol22-chapITable Of ContentsD09002ee1a4e939fa-CFR-2016-title26-vol22-chapI-toc-id4.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-chapI-toc-id4.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-chapI-toc-id4https://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-chapI-toc-id4https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-chapI-toc-id4.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-chapI-toc-id4.xml26 CFR Toc26CFRToc; Table Of ContentsChapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)TOCCFR-2016-title26-vol22-chapI-toc-id44Toctocid-CFR-2016-title26-vol22-chapIINTERNAL REVENUE PRACTICED09002ee1a4e939fa-CFR-2016-title26-vol22-chapI-subchapH.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-chapI-subchapH.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-chapI-subchapHhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-chapI-subchapHhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-chapI-subchapH.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-chapI-subchapH.xml26 CFR Subchapter H26CFRSubchapter H; INTERNAL REVENUE PRACTICEChapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)NODECFR-2016-title26-vol22-chapI-subchapH5Subchapter HsubchapH falseid-CFR-2016-title26-vol22-chapI-subchapHReservedD09002ee1a4e939fa-CFR-2016-title26-vol22-part600.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-part600.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-part600https://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-part600https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-part600.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-part600.xml26 CFR 60026CFR600Part 600; ReservedChapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)CONTENTCFR-2016-title26-vol22-part6006Part 600part600 falseid-CFR-2016-title26-vol22-chapI-subchapHSTATEMENT OF PROCEDURAL RULESD09002ee1a4e939fa-CFR-2016-title26-vol22-part601.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-part601.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-part601https://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-part601https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-part601.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-part601.xml26 CFR 60126CFR601Part 601; STATEMENT OF PROCEDURAL RULESChapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)NODECFR-2016-title26-vol22-part6017Part 601part601 5 U.S.C. 301 and 552.falseUnited States CodeTitle 5 Section 301Title 5 Section 5525 U.S.C. 3015 U.S.C. 552United States CodeTitle 39 Section 322039 U.S.C. 3220Federal RegisterVolume 32 Page 1599032 FR 15990id-CFR-2016-title26-vol22-part601Table Of ContentsD09002ee1a4e939fa-CFR-2016-title26-vol22-part601-toc-id8.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-part601-toc-id8.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-part601-toc-id8https://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-part601-toc-id8https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-part601-toc-id8.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-part601-toc-id8.xml26 CFR Toc26CFRToc; Table Of ContentsChapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Part 601STATEMENT OF PROCEDURAL RULESTOCCFR-2016-title26-vol22-part601-toc-id88Toctocid-CFR-2016-title26-vol22-part601General Procedural RulesD09002ee1a4e939fa-CFR-2016-title26-vol22-part601-subpartA.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-part601-subpartA.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-part601-subpartAhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-part601-subpartAhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-part601-subpartA.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-part601-subpartA.xml26 CFR A26CFRSubpart A; General Procedural RulesChapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Part 601STATEMENT OF PROCEDURAL RULESNODECFR-2016-title26-vol22-part601-subpartA9Subpart AsubpartA falseid-CFR-2016-title26-vol22-part601-subpartAIntroduction.D09002ee1a4e939fa-CFR-2016-title26-vol22-sec601-101.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-sec601-101.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-101https://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-101https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-sec601-101.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-sec601-101.xml26 CFR § 601.10126CFR§ 601.101Section § 601.101; Introduction.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart AGeneral Procedural RulesPart 601STATEMENT OF PROCEDURAL RULESCONTENTCFR-2016-title26-vol22-sec601-10110Section § 601.101section§ 601.101 38 FR 4955, Feb. 23, 1973 and 41 FR 20880, May 21, 1976, as amended at 45 FR 7251, Feb. 1, 1980; 49 FR 36498, Sept. 18, 1984; T.D. 8685, 61 FR 58008, Nov. 12, 1996falseFederal RegisterVolume 38 Page 495538 FR 4955Federal RegisterVolume 41 Page 2088041 FR 20880Federal RegisterVolume 45 Page 725145 FR 7251Federal RegisterVolume 49 Page 3649849 FR 36498Federal RegisterVolume 61 Page 5800861 FR 58008id-CFR-2016-title26-vol22-part601-subpartAClassification of taxes collected by the Internal Revenue Service.D09002ee1a4e939fa-CFR-2016-title26-vol22-sec601-102.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-sec601-102.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-102https://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-102https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-sec601-102.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-sec601-102.xml26 CFR § 601.10226CFR§ 601.102Section § 601.102; Classification of taxes collected by the Internal Revenue Service.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart AGeneral Procedural RulesPart 601STATEMENT OF PROCEDURAL RULESCONTENTCFR-2016-title26-vol22-sec601-10211Section § 601.102section§ 601.102 32 FR 15990, Nov. 22, 1967, as amended at 35 FR 7111, May 6, 1970; 46 FR 26053, May 11, 1981; T.D. 8685, 61 FR 58008, Nov. 12, 1996falseFederal RegisterVolume 32 Page 1599032 FR 15990Federal RegisterVolume 35 Page 711135 FR 7111Federal RegisterVolume 46 Page 2605346 FR 26053Federal RegisterVolume 61 Page 5800861 FR 58008id-CFR-2016-title26-vol22-part601-subpartASummary of general tax procedure.D09002ee1a4e939fa-CFR-2016-title26-vol22-sec601-103.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-sec601-103.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-103https://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-103https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-sec601-103.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-sec601-103.xml26 CFR § 601.10326CFR§ 601.103Section § 601.103; Summary of general tax procedure.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart AGeneral Procedural RulesPart 601STATEMENT OF PROCEDURAL RULESCONTENTCFR-2016-title26-vol22-sec601-10312Section § 601.103section§ 601.103 32 FR 15990, Nov. 22, 1967, as amended at 38 FR 4955, Feb. 23, 1973; 43 FR 44497, Sept. 28, 1978; 45 FR 7251, Feb. 1, 1980; 46 FR 26053, May 11, 1981; 49 FR 36498, Sept. 18, 1984falseFederal RegisterVolume 32 Page 1599032 FR 15990Federal RegisterVolume 38 Page 495538 FR 4955Federal RegisterVolume 43 Page 4449743 FR 44497Federal RegisterVolume 45 Page 725145 FR 7251Federal RegisterVolume 46 Page 2605346 FR 26053Federal RegisterVolume 49 Page 3649849 FR 36498id-CFR-2016-title26-vol22-part601-subpartACollection functions.D09002ee1a4e939fa-CFR-2016-title26-vol22-sec601-104.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-sec601-104.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-104https://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-104https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-sec601-104.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-sec601-104.xml26 CFR § 601.10426CFR§ 601.104Section § 601.104; Collection functions.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart AGeneral Procedural RulesPart 601STATEMENT OF PROCEDURAL RULESCONTENTCFR-2016-title26-vol22-sec601-10413Section § 601.104section§ 601.104 32 FR 15990, Nov. 22, 1967, as amended at 32 FR 20645, Dec. 21, 1967; 33 FR 17234, Nov. 21, 1968; 34 FR 6424, Apr. 12, 1969; 35 FR 7112, May 6, 1970; 36 FR 7584, Apr. 22, 1971; 38 FR 4956, Feb. 23, 1973; 45 FR 7251, Feb. 1, 1980; 49 FR 36499, Sept. 18, 1984; 49 FR 40809, Oct. 18, 1984; T.D. 8685, 61 FR 58008, Nov. 12, 1996falseUnited States CodeTitle 28 Section 246328 U.S.C. 2463Federal RegisterVolume 32 Page 1599032 FR 15990Federal RegisterVolume 32 Page 2064532 FR 20645Federal RegisterVolume 33 Page 1723433 FR 17234Federal RegisterVolume 34 Page 642434 FR 6424Federal RegisterVolume 35 Page 711235 FR 7112Federal RegisterVolume 36 Page 758436 FR 7584Federal RegisterVolume 38 Page 495638 FR 4956Federal RegisterVolume 45 Page 725145 FR 7251Federal RegisterVolume 49 Page 3649949 FR 36499Federal RegisterVolume 49 Page 4080949 FR 40809Federal RegisterVolume 61 Page 5800861 FR 58008id-CFR-2016-title26-vol22-part601-subpartAExamination of returns and claims for refund, credit or abatement; determination of correct tax liability.D09002ee1a4e939fa-CFR-2016-title26-vol22-sec601-105.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-sec601-105.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-105https://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-105https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-sec601-105.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-sec601-105.xml26 CFR § 601.10526CFR§ 601.105Section § 601.105; Examination of returns and claims for refund, credit or abatement; determination of correct tax liability.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart AGeneral Procedural RulesPart 601STATEMENT OF PROCEDURAL RULESCONTENTCFR-2016-title26-vol22-sec601-10514Section § 601.105section§ 601.105 (5 U.S.C. 301 and 552) 80 Stat. 379 and 383; sec. 7805 of the Internal Revenue Code of 1954, 68A Stat. 917 (26 U.S.C. 7805))For Federal Register citations affecting § 601.105, see the List of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and at www.fdsys.gov.32 FR 15990, Nov. 22, 1967falseUnited States CodeTitle 5 Section 301Title 5 Section 5525 U.S.C. 3015 U.S.C. 552United States CodeTitle 26 Section 780526 U.S.C. 7805United States Statutes at LargeVolume 80 Page 37980 Stat. 379United States Statutes at LargeVolume 80 Page 37980 Stat. 379Federal RegisterVolume 32 Page 1599032 FR 15990id-CFR-2016-title26-vol22-part601-subpartAAppeals functions.D09002ee1a4e939fa-CFR-2016-title26-vol22-sec601-106.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-sec601-106.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-106https://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-106https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-sec601-106.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-sec601-106.xml26 CFR § 601.10626CFR§ 601.106Section § 601.106; Appeals functions.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart AGeneral Procedural RulesPart 601STATEMENT OF PROCEDURAL RULESCONTENTCFR-2016-title26-vol22-sec601-10615Section § 601.106section§ 601.106 ((5 U.S.C. 301 and 552) 80 Stat. 379 and 383; sec. 7805 of the Internal Revenue Code of 1954, 68A Stat. 917 (26 U.S.C. 7805))For Federal Register citations affecting § 601.106, see the List of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and at www.fdsys.gov.32 FR 15990, Nov. 22, 1967falseUnited States CodeTitle 5 Section 301Title 5 Section 5525 U.S.C. 3015 U.S.C. 552United States CodeTitle 26 Section 780526 U.S.C. 7805United States Statutes at LargeVolume 80 Page 37980 Stat. 379United States Statutes at LargeVolume 80 Page 37980 Stat. 379Code of Federal RegulationsTitle 31 Part 1031 CFR Part 10Federal RegisterVolume 32 Page 1599032 FR 15990id-CFR-2016-title26-vol22-part601-subpartACriminal investigation functions.D09002ee1a4e939fa-CFR-2016-title26-vol22-sec601-107.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-sec601-107.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-107https://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-107https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-sec601-107.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-sec601-107.xml26 CFR § 601.10726CFR§ 601.107Section § 601.107; Criminal investigation functions.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart AGeneral Procedural RulesPart 601STATEMENT OF PROCEDURAL RULESCONTENTCFR-2016-title26-vol22-sec601-10716Section § 601.107section§ 601.107 33 FR 17235, Nov. 21, 1968, as amended at 38 FR 9227, Apr. 12, 1973; 39 FR 8917, Mar. 7, 1974; 43 FR 53029, Nov. 15, 1978falseFederal RegisterVolume 33 Page 1723533 FR 17235Federal RegisterVolume 38 Page 922738 FR 9227Federal RegisterVolume 39 Page 891739 FR 8917Federal RegisterVolume 43 Page 5302943 FR 53029id-CFR-2016-title26-vol22-part601-subpartAReview of overpayments exceeding $200,000.D09002ee1a4e939fa-CFR-2016-title26-vol22-sec601-108.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-sec601-108.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-108https://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-108https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-sec601-108.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-sec601-108.xml26 CFR § 601.10826CFR§ 601.108Section § 601.108; Review of overpayments exceeding $200,000.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart AGeneral Procedural RulesPart 601STATEMENT OF PROCEDURAL RULESCONTENTCFR-2016-title26-vol22-sec601-10817Section § 601.108section§ 601.108 32 FR 15990, Nov. 22, 1967, as amended at 42 FR 46519, Sept. 16, 1977; 43 FR 44503, Sept. 28, 1978; 43 FR 53030, Nov. 15, 1978; 45 FR 7255, Feb. 1, 1980falseFederal RegisterVolume 32 Page 1599032 FR 15990Federal RegisterVolume 42 Page 4651942 FR 46519Federal RegisterVolume 43 Page 4450343 FR 44503Federal RegisterVolume 43 Page 5303043 FR 53030Federal RegisterVolume 45 Page 725545 FR 7255id-CFR-2016-title26-vol22-part601-subpartABankruptcy and receivership cases.D09002ee1a4e939fa-CFR-2016-title26-vol22-sec601-109.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-sec601-109.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-109https://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-109https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-sec601-109.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-sec601-109.xml26 CFR § 601.10926CFR§ 601.109Section § 601.109; Bankruptcy and receivership cases.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart AGeneral Procedural RulesPart 601STATEMENT OF PROCEDURAL RULESCONTENTCFR-2016-title26-vol22-sec601-10918Section § 601.109section§ 601.109 32 FR 15990, Nov. 22, 1967, as amended at 33 FR 6821, May 4, 1968; 35 FR 15917, Oct. 9, 1970; 43 FR 44503, Sept. 28, 1978; 45 FR 7255, Feb. 1, 1980falseFederal RegisterVolume 32 Page 1599032 FR 15990Federal RegisterVolume 33 Page 682133 FR 6821Federal RegisterVolume 35 Page 1591735 FR 15917Federal RegisterVolume 43 Page 4450343 FR 44503Federal RegisterVolume 45 Page 725545 FR 7255id-CFR-2016-title26-vol22-part601Rulings and Other Specific MattersD09002ee1a4e939fa-CFR-2016-title26-vol22-part601-subpartB.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-part601-subpartB.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-part601-subpartBhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-part601-subpartBhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-part601-subpartB.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-part601-subpartB.xml26 CFR B26CFRSubpart B; Rulings and Other Specific MattersChapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Part 601STATEMENT OF PROCEDURAL RULESNODECFR-2016-title26-vol22-part601-subpartB19Subpart BsubpartB falseid-CFR-2016-title26-vol22-part601-subpartBRulings and determinations letters.D09002ee1a4e939fa-CFR-2016-title26-vol22-sec601-201.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-sec601-201.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-201https://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-201https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-sec601-201.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-sec601-201.xml26 CFR § 601.20126CFR§ 601.201Section § 601.201; Rulings and determinations letters.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BRulings and Other Specific MattersPart 601STATEMENT OF PROCEDURAL RULESCONTENTCFR-2016-title26-vol22-sec601-20120Section § 601.201section§ 601.201 For Federal Register citations affecting § 601.201, see the List of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and at www.fdsys.gov.32 FR 15990, Nov. 22, 1967falseUnited States Public Law 190 (91st Congress)Public Law 91-190Federal RegisterVolume 32 Page 1599032 FR 15990id-CFR-2016-title26-vol22-part601-subpartBClosing agreements.D09002ee1a4e939fa-CFR-2016-title26-vol22-sec601-202.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-sec601-202.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-202https://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-202https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-sec601-202.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-sec601-202.xml26 CFR § 601.20226CFR§ 601.202Section § 601.202; Closing agreements.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BRulings and Other Specific MattersPart 601STATEMENT OF PROCEDURAL RULESCONTENTCFR-2016-title26-vol22-sec601-20221Section § 601.202section§ 601.202 32 FR 15990, Nov. 22, 1967, as amended at 32 FR 20647, Dec. 21, 1967; 33 FR 17237, Nov. 21, 1968; 34 FR 14601, Sept. 19, 1969; 35 FR 15920, Oct. 9, 1970; 38 FR 4967, Feb. 23, 1973; 42 FR 46520, Sept. 16, 1977; 43 FR 53030, Nov. 15, 1978; 49 FR 36499, Sept. 18, 1984; T.D. 8685, 61 FR 58008, Nov. 12, 1996falseFederal RegisterVolume 32 Page 1599032 FR 15990Federal RegisterVolume 32 Page 2064732 FR 20647Federal RegisterVolume 33 Page 1723733 FR 17237Federal RegisterVolume 34 Page 1460134 FR 14601Federal RegisterVolume 35 Page 1592035 FR 15920Federal RegisterVolume 38 Page 496738 FR 4967Federal RegisterVolume 42 Page 4652042 FR 46520Federal RegisterVolume 43 Page 5303043 FR 53030Federal RegisterVolume 49 Page 3649949 FR 36499Federal RegisterVolume 61 Page 5800861 FR 58008id-CFR-2016-title26-vol22-part601-subpartBOffers in compromise.D09002ee1a4e939fa-CFR-2016-title26-vol22-sec601-203.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-sec601-203.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-203https://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-203https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-sec601-203.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-sec601-203.xml26 CFR § 601.20326CFR§ 601.203Section § 601.203; Offers in compromise.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BRulings and Other Specific MattersPart 601STATEMENT OF PROCEDURAL RULESCONTENTCFR-2016-title26-vol22-sec601-20322Section § 601.203section§ 601.203 32 FR 15990, Nov. 22, 1967, as amended at 33 FR 17238, Nov. 21, 1968; 35 FR 7116, May 6, 1970; 35 FR 15920, Oct. 9, 1970; 43 FR 44510, Sept. 28, 1978; 45 FR 7255, Feb. 1, 1980; 46 FR 26054, May 11, 1981; 49 FR 36499, Sept. 18, 1984; T.D. 8685, 61 FR 58008, Nov. 12, 1996falseFederal RegisterVolume 32 Page 1599032 FR 15990Federal RegisterVolume 33 Page 1723833 FR 17238Federal RegisterVolume 35 Page 1592035 FR 15920Federal RegisterVolume 35 Page 711635 FR 7116Federal RegisterVolume 43 Page 4451043 FR 44510Federal RegisterVolume 45 Page 725545 FR 7255Federal RegisterVolume 46 Page 2605446 FR 26054Federal RegisterVolume 49 Page 3649949 FR 36499Federal RegisterVolume 61 Page 5800861 FR 58008id-CFR-2016-title26-vol22-part601-subpartBChanges in accounting periods and in methods of accounting.D09002ee1a4e939fa-CFR-2016-title26-vol22-sec601-204.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-sec601-204.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-204https://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-204https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-sec601-204.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-sec601-204.xml26 CFR § 601.20426CFR§ 601.204Section § 601.204; Changes in accounting periods and in methods of accounting.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BRulings and Other Specific MattersPart 601STATEMENT OF PROCEDURAL RULESCONTENTCFR-2016-title26-vol22-sec601-20423Section § 601.204section§ 601.204 41 FR 20882, May 21, 1976, as amended at 41 FR 48742, Nov. 5, 1976; 42 FR 34280, July 5, 1977; T.D. 8742, 62 FR 68173, Dec. 31, 1997falseFederal RegisterVolume 41 Page 2088241 FR 20882Federal RegisterVolume 41 Page 4874241 FR 48742Federal RegisterVolume 42 Page 3428042 FR 34280Federal RegisterVolume 62 Page 6817362 FR 68173id-CFR-2016-title26-vol22-part601-subpartBTort claims.D09002ee1a4e939fa-CFR-2016-title26-vol22-sec601-205.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-sec601-205.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-205https://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-205https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-sec601-205.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-sec601-205.xml26 CFR § 601.20526CFR§ 601.205Section § 601.205; Tort claims.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BRulings and Other Specific MattersPart 601STATEMENT OF PROCEDURAL RULESCONTENTCFR-2016-title26-vol22-sec601-20524Section § 601.205section§ 601.205 falseCode of Federal RegulationsTitle 31 Part 1and 331 CFR Part 1and 3id-CFR-2016-title26-vol22-part601-subpartBCertification required to obtain reduced foreign tax rates under income tax treaties.D09002ee1a4e939fa-CFR-2016-title26-vol22-sec601-206.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-sec601-206.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-206https://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-206https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-sec601-206.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-sec601-206.xml26 CFR § 601.20626CFR§ 601.206Section § 601.206; Certification required to obtain reduced foreign tax rates under income tax treaties.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart BRulings and Other Specific MattersPart 601STATEMENT OF PROCEDURAL RULESCONTENTCFR-2016-title26-vol22-sec601-20625Section § 601.206section§ 601.206 34 FR 14601, Sept. 19, 1969, as amended at 49 FR 36500, Sept. 18, 1984falseFederal RegisterVolume 34 Page 1460134 FR 14601Federal RegisterVolume 49 Page 3650049 FR 36500id-CFR-2016-title26-vol22-part601ReservedD09002ee1a4e939fa-CFR-2016-title26-vol22-part601-subpartC.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-part601-subpartC.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-part601-subpartChttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-part601-subpartChttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-part601-subpartC.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-part601-subpartC.xml26 CFR C26CFRSubpart C; ReservedChapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Part 601STATEMENT OF PROCEDURAL RULESCONTENTCFR-2016-title26-vol22-part601-subpartC26Subpart CsubpartC falseid-CFR-2016-title26-vol22-part601Provisions Special to Certain Employment TaxesD09002ee1a4e939fa-CFR-2016-title26-vol22-part601-subpartD.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-part601-subpartD.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-part601-subpartDhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-part601-subpartDhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-part601-subpartD.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-part601-subpartD.xml26 CFR D26CFRSubpart D; Provisions Special to Certain Employment TaxesChapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Part 601STATEMENT OF PROCEDURAL RULESNODECFR-2016-title26-vol22-part601-subpartD27Subpart DsubpartD falseid-CFR-2016-title26-vol22-part601-subpartDEmployment taxes.D09002ee1a4e939fa-CFR-2016-title26-vol22-sec601-401.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-sec601-401.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-401https://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-401https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-sec601-401.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-sec601-401.xml26 CFR § 601.40126CFR§ 601.401Section § 601.401; Employment taxes.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart DProvisions Special to Certain Employment TaxesPart 601STATEMENT OF PROCEDURAL RULESCONTENTCFR-2016-title26-vol22-sec601-40128Section § 601.401section§ 601.401 32 FR 15990, Nov. 22, 1967, as amended at 33 FR 6825, May 4, 1968; 33 FR 17239, Nov. 21, 1968; 36 FR 7586, Apr. 22, 1971; 38 FR 4970, Feb. 23, 1973; 39 FR 8918, Mar. 7, 1974; 41 FR 20883, May 21, 1976; 45 FR 7257, Feb. 1, 1980; 49 FR 19648, 19649, May 9, 1984; 49 FR 25239, June 20, 1984; 49 FR 36500, Sept. 18, 1984; T.D. 8952, 66 FR 33832, June 26, 2001falseFederal RegisterVolume 32 Page 1599032 FR 15990Federal RegisterVolume 33 Page 1723933 FR 17239Federal RegisterVolume 33 Page 682533 FR 6825Federal RegisterVolume 36 Page 758636 FR 7586Federal RegisterVolume 38 Page 497038 FR 4970Federal RegisterVolume 39 Page 891839 FR 8918Federal RegisterVolume 41 Page 2088341 FR 20883Federal RegisterVolume 45 Page 725745 FR 7257Federal RegisterVolume 49 Page 1964849 FR 19648Federal RegisterVolume 49 Page 2523949 FR 25239Federal RegisterVolume 49 Page 3650049 FR 36500Federal RegisterVolume 66 Page 3383266 FR 33832id-CFR-2016-title26-vol22-part601Conference and Practice RequirementsD09002ee1a4e939fa-CFR-2016-title26-vol22-part601-subpartE.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-part601-subpartE.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-part601-subpartEhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-part601-subpartEhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-part601-subpartE.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-part601-subpartE.xml26 CFR E26CFRSubpart E; Conference and Practice RequirementsChapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Part 601STATEMENT OF PROCEDURAL RULESNODECFR-2016-title26-vol22-part601-subpartE29Subpart EsubpartE 68A Stat. 917, 26 U.S.C. 7805; 5 U.S.C. 301.falseUnited States CodeTitle 5 Section 3015 U.S.C. 301United States CodeTitle 26 Section 780526 U.S.C. 7805id-CFR-2016-title26-vol22-part601-subpartEScope of rules; definitions.D09002ee1a4e939fa-CFR-2016-title26-vol22-sec601-501.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-sec601-501.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-501https://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-501https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-sec601-501.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-sec601-501.xml26 CFR § 601.50126CFR§ 601.501Section § 601.501; Scope of rules; definitions.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart EConference and Practice RequirementsPart 601STATEMENT OF PROCEDURAL RULESCONTENTCFR-2016-title26-vol22-sec601-50130Section § 601.501section§ 601.501 56 FR 24003, May 28, 1991; amended at 57 FR 27356, June 19, 1992falseCode of Federal RegulationsTitle 31 Part 10.2(a) and 10.7(a)(7)31 CFR Part 10.2(a) and 10.7(a)(7)Code of Federal RegulationsTitle 31 Part 10.7(c)31 CFR Part 10.7(c)Code of Federal RegulationsTitle 31 Part 1031 CFR Part 10Federal RegisterVolume 56 Page 2400356 FR 24003Federal RegisterVolume 57 Page 2735657 FR 27356id-CFR-2016-title26-vol22-part601-subpartERecognized representative.D09002ee1a4e939fa-CFR-2016-title26-vol22-sec601-502.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-sec601-502.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-502https://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-502https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-sec601-502.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-sec601-502.xml26 CFR § 601.50226CFR§ 601.502Section § 601.502; Recognized representative.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart EConference and Practice RequirementsPart 601STATEMENT OF PROCEDURAL RULESCONTENTCFR-2016-title26-vol22-sec601-50231Section § 601.502section§ 601.502 56 FR 24004, May 28, 1991; amended at 57 FR 27356, June 19, 1992falseUnited States CodeTitle 29 Section 124229 U.S.C. 1242Code of Federal RegulationsTitle 31 Part 10.5(c)31 CFR Part 10.5(c)Code of Federal RegulationsTitle 31 Part 10.7(a)(7)31 CFR Part 10.7(a)(7)Code of Federal RegulationsTitle 31 Part 10.7(a)31 CFR Part 10.7(a)Code of Federal RegulationsTitle 31 Part 10.7(b)31 CFR Part 10.7(b)Code of Federal RegulationsTitle 31 Part 1031 CFR Part 10Federal RegisterVolume 56 Page 2400456 FR 24004Federal RegisterVolume 57 Page 2735657 FR 27356id-CFR-2016-title26-vol22-part601-subpartERequirements of power of attorney, signatures, fiduciaries and Commissioner's authority to substitute other requirements.D09002ee1a4e939fa-CFR-2016-title26-vol22-sec601-503.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-sec601-503.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-503https://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-503https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-sec601-503.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-sec601-503.xml26 CFR § 601.50326CFR§ 601.503Section § 601.503; Requirements of power of attorney, signatures, fiduciaries and Commissioner's authority to substitute other requirements.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart EConference and Practice RequirementsPart 601STATEMENT OF PROCEDURAL RULESCONTENTCFR-2016-title26-vol22-sec601-50332Section § 601.503section§ 601.503 56 FR 24005, May 28, 1991; 57 FR 27356, June 19, 1992falseFederal RegisterVolume 56 Page 2400556 FR 24005Federal RegisterVolume 57 Page 2735657 FR 27356id-CFR-2016-title26-vol22-part601-subpartERequirements for filing power of attorney.D09002ee1a4e939fa-CFR-2016-title26-vol22-sec601-504.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-sec601-504.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-504https://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-504https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-sec601-504.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-sec601-504.xml26 CFR § 601.50426CFR§ 601.504Section § 601.504; Requirements for filing power of attorney.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart EConference and Practice RequirementsPart 601STATEMENT OF PROCEDURAL RULESCONTENTCFR-2016-title26-vol22-sec601-50433Section § 601.504section§ 601.504 56 FR 24007, May 28, 1991; 57 FR 27356, June 19, 1992falseUnited States CodeTitle 31 Section 372731 U.S.C. 3727Code of Federal RegulationsTitle 31 Part 24031 CFR Part 240Federal RegisterVolume 56 Page 2400756 FR 24007Federal RegisterVolume 57 Page 2735657 FR 27356id-CFR-2016-title26-vol22-part601-subpartERevocation, change in representation and substitution or delegation of representative.D09002ee1a4e939fa-CFR-2016-title26-vol22-sec601-505.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-sec601-505.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-505https://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-505https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-sec601-505.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-sec601-505.xml26 CFR § 601.50526CFR§ 601.505Section § 601.505; Revocation, change in representation and substitution or delegation of representative.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart EConference and Practice RequirementsPart 601STATEMENT OF PROCEDURAL RULESCONTENTCFR-2016-title26-vol22-sec601-50534Section § 601.505section§ 601.505 56 FR 24007, May 28, 1991, amended at 57 FR 27356, June 19, 1992falseFederal RegisterVolume 56 Page 2400756 FR 24007Federal RegisterVolume 57 Page 2735657 FR 27356id-CFR-2016-title26-vol22-part601-subpartENotices to be given to recognized representative; direct contact with taxpayer; delivery of a check drawn on the United States Treasury to recognized representative.D09002ee1a4e939fa-CFR-2016-title26-vol22-sec601-506.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-sec601-506.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-506https://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-506https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-sec601-506.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-sec601-506.xml26 CFR § 601.50626CFR§ 601.506Section § 601.506; Notices to be given to recognized representative; direct contact with taxpayer; delivery of a check drawn on the United States Treasury to recognized representative.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart EConference and Practice RequirementsPart 601STATEMENT OF PROCEDURAL RULESCONTENTCFR-2016-title26-vol22-sec601-50635Section § 601.506section§ 601.506 56 FR 24008, May 28, 1991falseCode of Federal RegulationsTitle 31 Part 1031 CFR Part 10Federal RegisterVolume 56 Page 2400856 FR 24008id-CFR-2016-title26-vol22-part601-subpartEEvidence required to substantiate facts alleged by a recognized representative.D09002ee1a4e939fa-CFR-2016-title26-vol22-sec601-507.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-sec601-507.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-507https://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-507https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-sec601-507.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-sec601-507.xml26 CFR § 601.50726CFR§ 601.507Section § 601.507; Evidence required to substantiate facts alleged by a recognized representative.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart EConference and Practice RequirementsPart 601STATEMENT OF PROCEDURAL RULESCONTENTCFR-2016-title26-vol22-sec601-50736Section § 601.507section§ 601.507 56 FR 24009, May 28, 1991falseFederal RegisterVolume 56 Page 2400956 FR 24009id-CFR-2016-title26-vol22-part601-subpartEDispute between recognized representatives of a taxpayer.D09002ee1a4e939fa-CFR-2016-title26-vol22-sec601-508.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-sec601-508.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-508https://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-508https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-sec601-508.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-sec601-508.xml26 CFR § 601.50826CFR§ 601.508Section § 601.508; Dispute between recognized representatives of a taxpayer.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart EConference and Practice RequirementsPart 601STATEMENT OF PROCEDURAL RULESCONTENTCFR-2016-title26-vol22-sec601-50837Section § 601.508section§ 601.508 56 FR 24009, May 28, 1991falseFederal RegisterVolume 56 Page 2400956 FR 24009id-CFR-2016-title26-vol22-part601-subpartEPower of attorney not required in cases docketed in the Tax Court of the United States.D09002ee1a4e939fa-CFR-2016-title26-vol22-sec601-509.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-sec601-509.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-509https://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-509https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-sec601-509.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-sec601-509.xml26 CFR § 601.50926CFR§ 601.509Section § 601.509; Power of attorney not required in cases docketed in the Tax Court of the United States.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart EConference and Practice RequirementsPart 601STATEMENT OF PROCEDURAL RULESCONTENTCFR-2016-title26-vol22-sec601-50938Section § 601.509section§ 601.509 56 FR 24009, May 8, 1991Requirements for Alcohol, Tobacco, and Firearms ActivitiesfalseFederal RegisterVolume 56 Page 2400956 FR 24009id-CFR-2016-title26-vol22-part601-subpartERequirements for Alcohol, Tobacco, and Firearms ActivitiesD09002ee1a4e9391f-CFR-2016-title26-vol22-part601-subpartE-subjectgroup-id39.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-part601-subpartE-subjectgroup-id39https://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-part601-subpartE-subjectgroup-id39https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-part601-subpartE-subjectgroup-id39.pdf26 CFR Subjgrp26CFRSubjgrp; Requirements for Alcohol, Tobacco, and Firearms ActivitiesChapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart EConference and Practice RequirementsPart 601STATEMENT OF PROCEDURAL RULESNODECFR-2016-title26-vol22-part601-subpartE-subjectgroup-id3939Subjgrpsubjgrpid-CFR-2016-title26-vol22-part601-subpartE-subjectgroup-id39Requirements for conference and representation in conference.D09002ee1a4e939fa-CFR-2016-title26-vol22-sec601-521.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-sec601-521.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-521https://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-521https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-sec601-521.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-sec601-521.xml26 CFR § 601.52126CFR§ 601.521Section § 601.521; Requirements for conference and representation in conference.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart EConference and Practice RequirementsPart 601STATEMENT OF PROCEDURAL RULESCONTENTCFR-2016-title26-vol22-sec601-52140Section § 601.521section§ 601.521 34 FR 6432, Apr. 12, 1969, as amended at 45 FR 7259, Feb. 1, 1980Requirements for Alcohol, Tobacco, and Firearms ActivitiesfalseFederal RegisterVolume 34 Page 643234 FR 6432Federal RegisterVolume 45 Page 725945 FR 7259id-CFR-2016-title26-vol22-part601-subpartE-subjectgroup-id39Power of attorney.D09002ee1a4e939fa-CFR-2016-title26-vol22-sec601-522.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-sec601-522.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-522https://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-522https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-sec601-522.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-sec601-522.xml26 CFR § 601.52226CFR§ 601.522Section § 601.522; Power of attorney.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart EConference and Practice RequirementsPart 601STATEMENT OF PROCEDURAL RULESCONTENTCFR-2016-title26-vol22-sec601-52241Section § 601.522section§ 601.522 34 FR 14603, Sept. 19, 1969, as amended at 45 FR 7259, Feb. 1, 1980Requirements for Alcohol, Tobacco, and Firearms ActivitiesfalseFederal RegisterVolume 34 Page 1460334 FR 14603Federal RegisterVolume 45 Page 725945 FR 7259id-CFR-2016-title26-vol22-part601-subpartE-subjectgroup-id39Tax information authorization.D09002ee1a4e939fa-CFR-2016-title26-vol22-sec601-523.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-sec601-523.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-523https://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-523https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-sec601-523.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-sec601-523.xml26 CFR § 601.52326CFR§ 601.523Section § 601.523; Tax information authorization.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart EConference and Practice RequirementsPart 601STATEMENT OF PROCEDURAL RULESCONTENTCFR-2016-title26-vol22-sec601-52342Section § 601.523section§ 601.523 34 FR 6432, Apr. 12, 1969Requirements for Alcohol, Tobacco, and Firearms ActivitiesfalseFederal RegisterVolume 34 Page 643234 FR 6432id-CFR-2016-title26-vol22-part601-subpartE-subjectgroup-id39Execution and filing powers of attorney and tax information authorizations.D09002ee1a4e939fa-CFR-2016-title26-vol22-sec601-524.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-sec601-524.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-524https://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-524https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-sec601-524.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-sec601-524.xml26 CFR § 601.52426CFR§ 601.524Section § 601.524; Execution and filing powers of attorney and tax information authorizations.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart EConference and Practice RequirementsPart 601STATEMENT OF PROCEDURAL RULESCONTENTCFR-2016-title26-vol22-sec601-52443Section § 601.524section§ 601.524 32 FR 15990, Nov. 22, 1967, as amended at 34 FR 6432, Apr. 12, 1969; 45 FR 7259, Feb. 1, 1980Requirements for Alcohol, Tobacco, and Firearms ActivitiesfalseFederal RegisterVolume 32 Page 1599032 FR 15990Federal RegisterVolume 34 Page 643234 FR 6432Federal RegisterVolume 45 Page 725945 FR 7259id-CFR-2016-title26-vol22-part601-subpartE-subjectgroup-id39Certification of copies of documents.D09002ee1a4e939fa-CFR-2016-title26-vol22-sec601-525.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-sec601-525.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-525https://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-525https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-sec601-525.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-sec601-525.xml26 CFR § 601.52526CFR§ 601.525Section § 601.525; Certification of copies of documents.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart EConference and Practice RequirementsPart 601STATEMENT OF PROCEDURAL RULESCONTENTCFR-2016-title26-vol22-sec601-52544Section § 601.525section§ 601.525 Requirements for Alcohol, Tobacco, and Firearms Activitiesfalseid-CFR-2016-title26-vol22-part601-subpartE-subjectgroup-id39Revocation of powers of attorney and tax information authorizations.D09002ee1a4e939fa-CFR-2016-title26-vol22-sec601-526.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-sec601-526.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-526https://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-526https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-sec601-526.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-sec601-526.xml26 CFR § 601.52626CFR§ 601.526Section § 601.526; Revocation of powers of attorney and tax information authorizations.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart EConference and Practice RequirementsPart 601STATEMENT OF PROCEDURAL RULESCONTENTCFR-2016-title26-vol22-sec601-52645Section § 601.526section§ 601.526 34 FR 6432, Apr. 12, 1969, as amended at 45 FR 7259, Feb. 1, 1980Requirements for Alcohol, Tobacco, and Firearms ActivitiesfalseFederal RegisterVolume 34 Page 643234 FR 6432Federal RegisterVolume 45 Page 725945 FR 7259id-CFR-2016-title26-vol22-part601-subpartE-subjectgroup-id39Other provisions applied to representation in alcohol, tobacco, and firearms activities.D09002ee1a4e939fa-CFR-2016-title26-vol22-sec601-527.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-sec601-527.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-527https://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-527https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-sec601-527.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-sec601-527.xml26 CFR § 601.52726CFR§ 601.527Section § 601.527; Other provisions applied to representation in alcohol, tobacco, and firearms activities.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart EConference and Practice RequirementsPart 601STATEMENT OF PROCEDURAL RULESCONTENTCFR-2016-title26-vol22-sec601-52746Section § 601.527section§ 601.527 34 FR 6433, Apr. 12, 1969, as amended at 34 FR 14604, Sept. 19, 1969; 45 FR 7259, Feb. 1, 1980Requirements for Alcohol, Tobacco, and Firearms ActivitiesfalseFederal RegisterVolume 34 Page 1460434 FR 14604Federal RegisterVolume 34 Page 643334 FR 6433Federal RegisterVolume 45 Page 725945 FR 7259id-CFR-2016-title26-vol22-part601Rules, Regulations, and FormsD09002ee1a4e939fa-CFR-2016-title26-vol22-part601-subpartF.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-part601-subpartF.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-part601-subpartFhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-part601-subpartFhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-part601-subpartF.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-part601-subpartF.xml26 CFR F26CFRSubpart F; Rules, Regulations, and FormsChapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Part 601STATEMENT OF PROCEDURAL RULESNODECFR-2016-title26-vol22-part601-subpartF47Subpart FsubpartF falseid-CFR-2016-title26-vol22-part601-subpartFRules and regulations.D09002ee1a4e939fa-CFR-2016-title26-vol22-sec601-601.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-sec601-601.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-601https://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-601https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-sec601-601.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-sec601-601.xml26 CFR § 601.60126CFR§ 601.601Section § 601.601; Rules and regulations.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart FRules, Regulations, and FormsPart 601STATEMENT OF PROCEDURAL RULESCONTENTCFR-2016-title26-vol22-sec601-60148Section § 601.601section§ 601.601 32 FR 15990, Nov. 22, 1967, as amended at 33 FR 6826, May 4, 1968; 35 FR 16593, Oct. 24, 1970; 38 FR 4971, Feb. 23, 1973; 39 FR 15755, May 6, 1974; 41 FR 13611, Mar. 31, 1976; 41 FR 20883, May 21, 1976; 43 FR 17821, Apr. 26, 1978; 47 FR 56333, Dec. 16, 1982; 48 FR 15624, Apr. 12, 1983; 52 FR 26673, July 16, 1987falseUnited States CodeTitle 5 Section 552Title 5 Section 5535 U.S.C. 5525 U.S.C. 553United States CodeTitle 18 Section 190518 U.S.C. 1905United States CodeTitle 26 Section 721326 U.S.C. 7213Code of Federal RegulationsTitle 26 Part 60126 CFR Part 601Federal RegisterVolume 32 Page 1599032 FR 15990Federal RegisterVolume 33 Page 682633 FR 6826Federal RegisterVolume 35 Page 1659335 FR 16593Federal RegisterVolume 38 Page 497138 FR 4971Federal RegisterVolume 39 Page 1575539 FR 15755Federal RegisterVolume 41 Page 1361141 FR 13611Federal RegisterVolume 41 Page 2088341 FR 20883Federal RegisterVolume 43 Page 1782143 FR 17821Federal RegisterVolume 47 Page 5633347 FR 56333Federal RegisterVolume 48 Page 1562448 FR 15624Federal RegisterVolume 52 Page 2667352 FR 26673id-CFR-2016-title26-vol22-part601-subpartFTax forms and instructions.D09002ee1a4e939fa-CFR-2016-title26-vol22-sec601-602.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-sec601-602.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-602https://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-602https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-sec601-602.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-sec601-602.xml26 CFR § 601.60226CFR§ 601.602Section § 601.602; Tax forms and instructions.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart FRules, Regulations, and FormsPart 601STATEMENT OF PROCEDURAL RULESCONTENTCFR-2016-title26-vol22-sec601-60249Section § 601.602section§ 601.602 46 FR 26055, May 11, 1981falseFederal RegisterVolume 46 Page 2605546 FR 26055id-CFR-2016-title26-vol22-part601Records (Note)D09002ee1a4e939fa-CFR-2016-title26-vol22-part601-subpartG.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-part601-subpartG.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-part601-subpartGhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-part601-subpartGhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-part601-subpartG.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-part601-subpartG.xml26 CFR G26CFRSubpart G; Records (Note)Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Part 601STATEMENT OF PROCEDURAL RULESNODECFR-2016-title26-vol22-part601-subpartG50Subpart GsubpartG falseCode of Federal RegulationsTitle 26 Part 60126 CFR Part 601Code of Federal RegulationsTitle 27 Part 7127 CFR Part 71Federal RegisterVolume 37 Page 1369137 FR 13691id-CFR-2016-title26-vol22-part601-subpartGPublication, public inspection, and specific requests for records.D09002ee1a4e939fa-CFR-2016-title26-vol22-sec601-702.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-sec601-702.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-702https://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-702https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-sec601-702.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-sec601-702.xml26 CFR § 601.70226CFR§ 601.702Section § 601.702; Publication, public inspection, and specific requests for records.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart GRecords (Note)Part 601STATEMENT OF PROCEDURAL RULESCONTENTCFR-2016-title26-vol22-sec601-70251Section § 601.702section§ 601.702 67 FR 69675, Nov. 19, 2002falseUnited States CodeTitle 5 Section 1Title 5 Section 552aTitle 5 Section 552Title 5 Section 552(a)(1)Title 5 Section 552(a)(2)Title 5 Section 552(a)(3)Title 5 Section 552(a)(4)Title 5 Section 552(a)(4)(A)Title 5 Section 552(a)(4)(B)Title 5 Section 552(b)Title 5 Section 552(c)5 U.S.C. 15 U.S.C. 552a5 U.S.C. 5525 U.S.C. 552(a)(1)5 U.S.C. 552(a)(2)5 U.S.C. 552(a)(3)5 U.S.C. 552(a)(4)5 U.S.C. 552(a)(4)(A)5 U.S.C. 552(a)(4)(B)5 U.S.C. 552(b)5 U.S.C. 552(c)United States CodeTitle 26 Section 611026 U.S.C. 6110United States CodeTitle 28 Section 174628 U.S.C. 1746United States CodeTitle 31 Section 371731 U.S.C. 3717United States CodeTitle 41 Section 253b(m)41 U.S.C. 253b(m)Code of Federal RegulationsTitle 1 Part 201 CFR Part 20Federal RegisterVolume 67 Page 6967567 FR 69675id-CFR-2016-title26-vol22-part601Tax Counseling for the ElderlyD09002ee1a4e939fa-CFR-2016-title26-vol22-part601-subpartH.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-part601-subpartH.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-part601-subpartHhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-part601-subpartHhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-part601-subpartH.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-part601-subpartH.xml26 CFR H26CFRSubpart H; Tax Counseling for the ElderlyChapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Part 601STATEMENT OF PROCEDURAL RULESNODECFR-2016-title26-vol22-part601-subpartH52Subpart HsubpartH Sec. 163(b)(5) of the Revenue Act of 1978, Pub. L. 95-600, Nov. 6, 1978 (92 Stat. 2811) and Pub. L. 89-554, Sept. 6, 1966 (80 Stat. 379, 5 U.S.C. 301).falseUnited States CodeTitle 5 Section 3015 U.S.C. 301United States Statutes at LargeVolume 80 Page 37980 Stat. 379United States Statutes at LargeVolume 80 Page 37980 Stat. 379United States Statutes at LargeVolume 92 Page 281192 Stat. 2811United States Statutes at LargeVolume 92 Page 281192 Stat. 2811United States Public Law 554 (89th Congress)Public Law 89-554United States Public Law 554 (89th Congress)Public Law 89-554United States Public Law 600 (95th Congress)Public Law 95-600United States Public Law 600 (95th Congress)Public Law 95-600Federal RegisterVolume 44 Page 7211344 FR 72113id-CFR-2016-title26-vol22-part601-subpartHPurpose and statutory authority.D09002ee1a4e939fa-CFR-2016-title26-vol22-sec601-801.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-sec601-801.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-801https://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-801https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-sec601-801.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-sec601-801.xml26 CFR § 601.80126CFR§ 601.801Section § 601.801; Purpose and statutory authority.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart HTax Counseling for the ElderlyPart 601STATEMENT OF PROCEDURAL RULESCONTENTCFR-2016-title26-vol22-sec601-80153Section § 601.801section§ 601.801 falseUnited States CodeTitle 18 Section 190518 U.S.C. 1905United States Statutes at LargeVolume 92 Page 281092 Stat. 2810United States Public Law 600 (95th Congress)Public Law 95-600id-CFR-2016-title26-vol22-part601-subpartHCooperative agreements.D09002ee1a4e939fa-CFR-2016-title26-vol22-sec601-802.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-sec601-802.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-802https://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-802https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-sec601-802.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-sec601-802.xml26 CFR § 601.80226CFR§ 601.802Section § 601.802; Cooperative agreements.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart HTax Counseling for the ElderlyPart 601STATEMENT OF PROCEDURAL RULESCONTENTCFR-2016-title26-vol22-sec601-80254Section § 601.802section§ 601.802 falseUnited States CodeTitle 41 Section 501-50941 U.S.C. 501-509United States Statutes at LargeVolume 92 Page 392 Stat. 3United States Public Law 224 (95th Congress)Public Law 95-224id-CFR-2016-title26-vol22-part601-subpartHProgram operations and requirements.D09002ee1a4e939fa-CFR-2016-title26-vol22-sec601-803.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-sec601-803.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-803https://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-803https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-sec601-803.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-sec601-803.xml26 CFR § 601.80326CFR§ 601.803Section § 601.803; Program operations and requirements.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart HTax Counseling for the ElderlyPart 601STATEMENT OF PROCEDURAL RULESCONTENTCFR-2016-title26-vol22-sec601-80355Section § 601.803section§ 601.803 falseid-CFR-2016-title26-vol22-part601-subpartHReimbursements.D09002ee1a4e939fa-CFR-2016-title26-vol22-sec601-804.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-sec601-804.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-804https://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-804https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-sec601-804.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-sec601-804.xml26 CFR § 601.80426CFR§ 601.804Section § 601.804; Reimbursements.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart HTax Counseling for the ElderlyPart 601STATEMENT OF PROCEDURAL RULESCONTENTCFR-2016-title26-vol22-sec601-80456Section § 601.804section§ 601.804 falseid-CFR-2016-title26-vol22-part601-subpartHMiscellaneous administrative provisions.D09002ee1a4e939fa-CFR-2016-title26-vol22-sec601-805.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-sec601-805.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-805https://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-805https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-sec601-805.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-sec601-805.xml26 CFR § 601.80526CFR§ 601.805Section § 601.805; Miscellaneous administrative provisions.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart HTax Counseling for the ElderlyPart 601STATEMENT OF PROCEDURAL RULESCONTENTCFR-2016-title26-vol22-sec601-80557Section § 601.805section§ 601.805 44 FR 72113, Dec. 13, 1979, as amended at 49 FR 36500, Sept. 18, 1984falseUnited States CodeTitle 42 Section 4251-426142 U.S.C. 4251-4261United States Statutes at LargeVolume 88 Page 160488 Stat. 1604United States Public Law 510 (93rd Congress)Public Law 93-510Federal RegisterVolume 41 Page 3201641 FR 32016Federal RegisterVolume 41 Page 3203941 FR 32039Federal RegisterVolume 44 Page 7211344 FR 72113Federal RegisterVolume 49 Page 3650049 FR 36500id-CFR-2016-title26-vol22-part601-subpartHSolicitation of applications.D09002ee1a4e939fa-CFR-2016-title26-vol22-sec601-806.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-sec601-806.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-806https://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-806https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-sec601-806.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-sec601-806.xml26 CFR § 601.80626CFR§ 601.806Section § 601.806; Solicitation of applications.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart HTax Counseling for the ElderlyPart 601STATEMENT OF PROCEDURAL RULESCONTENTCFR-2016-title26-vol22-sec601-80658Section § 601.806section§ 601.806 falseid-CFR-2016-title26-vol22-part601Use of Penalty Mail in the Location and Recovery of Missing ChildrenD09002ee1a4e939fa-CFR-2016-title26-vol22-part601-subpartI.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-part601-subpartI.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-part601-subpartIhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-part601-subpartIhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-part601-subpartI.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-part601-subpartI.xml26 CFR I26CFRSubpart I; Use of Penalty Mail in the Location and Recovery of Missing ChildrenChapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Part 601STATEMENT OF PROCEDURAL RULESNODECFR-2016-title26-vol22-part601-subpartI59Subpart IsubpartI falseFederal RegisterVolume 64 Page 6939864 FR 69398id-CFR-2016-title26-vol22-part601-subpartIMissing children shown on penalty mail.D09002ee1a4e939fa-CFR-2016-title26-vol22-sec601-901.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-sec601-901.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-901https://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec601-901https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-sec601-901.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-sec601-901.xml26 CFR § 601.90126CFR§ 601.901Section § 601.901; Missing children shown on penalty mail.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Subpart IUse of Penalty Mail in the Location and Recovery of Missing ChildrenPart 601STATEMENT OF PROCEDURAL RULESCONTENTCFR-2016-title26-vol22-sec601-90160Section § 601.901section§ 601.901 T.D. 8848, 64 FR 69398, Dec. 13, 1999; 65 FR 15862, Mar. 24, 2000falseUnited States Statutes at LargeVolume 99 Page 29099 Stat. 290United States Public Law 87 (99th Congress)Public Law 99-87Federal RegisterVolume 64 Page 6939864 FR 69398Federal RegisterVolume 65 Page 1586265 FR 15862id-CFR-2016-title26-vol22-chapI-subchapHOMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACTD09002ee1a4e939fa-CFR-2016-title26-vol22-part602.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-part602.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-part602https://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-part602https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-part602.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-part602.xml26 CFR 60226CFR602Part 602; OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACTChapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)NODECFR-2016-title26-vol22-part60261Part 602part602 falseid-CFR-2016-title26-vol22-part602OMB Control numbers.D09002ee1a4e939fa-CFR-2016-title26-vol22-sec602-101.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-sec602-101.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec602-101https://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec602-101https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-sec602-101.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-sec602-101.xml26 CFR § 602.10126CFR§ 602.101Section § 602.101; OMB Control numbers.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Part 602OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACTCONTENTCFR-2016-title26-vol22-sec602-10162Section § 602.101section§ 602.101 (26 U.S.C. 7805)For Federal Register citations affecting § 602.101, see the List of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and at www.fdsys.gov.T.D. 8011, 50 FR 10222, Mar. 14, 1985falseUnited States CodeTitle 26 Section 780526 U.S.C. 7805Code of Federal RegulationsTitle 5 Part 13205 CFR Part 1320Federal RegisterVolume 50 Page 1022250 FR 10222id-CFR-2016-title26-vol22-chapI-subchapHPRESIDENTIAL ELECTION CAMPAIGN FUNDD09002ee1a4e939fa-CFR-2016-title26-vol22-part701.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-part701.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-part701https://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-part701https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-part701.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-part701.xml26 CFR 70126CFR701Part 701; PRESIDENTIAL ELECTION CAMPAIGN FUNDChapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)NODECFR-2016-title26-vol22-part70163Part 701part701 26 U.S.C. 7805.falseUnited States CodeTitle 26 Section 780526 U.S.C. 7805id-CFR-2016-title26-vol22-part701Presidential Election Campaign Fund.D09002ee1a4e939fa-CFR-2016-title26-vol22-sec701-9006-1.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-sec701-9006-1.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec701-9006-1https://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec701-9006-1https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-sec701-9006-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-sec701-9006-1.xml26 CFR § 701.9006-126CFR§ 701.9006-1Section § 701.9006-1; Presidential Election Campaign Fund.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Part 701PRESIDENTIAL ELECTION CAMPAIGN FUNDCONTENTCFR-2016-title26-vol22-sec701-9006-164Section § 701.9006-1section§ 701.9006-1 56 FR 21599, May 10, 1991; 56 FR 27999, June 18, 1991falseFederal RegisterVolume 56 Page 2159956 FR 21599Federal RegisterVolume 56 Page 2799956 FR 27999id-CFR-2016-title26-vol22-chapI-subchapHPRESIDENTIAL PRIMARY MATCHING PAYMENT ACCOUNTD09002ee1a4e939fa-CFR-2016-title26-vol22-part702.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-part702.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-part702https://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-part702https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-part702.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-part702.xml26 CFR 70226CFR702Part 702; PRESIDENTIAL PRIMARY MATCHING PAYMENT ACCOUNTChapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)NODECFR-2016-title26-vol22-part70265Part 702part702 26 U.S.C. 7805.falseUnited States CodeTitle 26 Section 780526 U.S.C. 7805Federal RegisterVolume 56 Page 2159956 FR 21599id-CFR-2016-title26-vol22-part702Table Of ContentsD09002ee1a4e939fa-CFR-2016-title26-vol22-part702-toc-id66.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-part702-toc-id66.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-part702-toc-id66https://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-part702-toc-id66https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-part702-toc-id66.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-part702-toc-id66.xml26 CFR Toc26CFRToc; Table Of ContentsChapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Part 702PRESIDENTIAL PRIMARY MATCHING PAYMENT ACCOUNTTOCCFR-2016-title26-vol22-part702-toc-id6666Toctocid-CFR-2016-title26-vol22-part702Transfer of amounts to the Presidential Primary Matching Payment Account.D09002ee1a4e939fa-CFR-2016-title26-vol22-sec702-9037-1.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-sec702-9037-1.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec702-9037-1https://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec702-9037-1https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-sec702-9037-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-sec702-9037-1.xml26 CFR § 702.9037-126CFR§ 702.9037-1Section § 702.9037-1; Transfer of amounts to the Presidential Primary Matching Payment Account.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Part 702PRESIDENTIAL PRIMARY MATCHING PAYMENT ACCOUNTCONTENTCFR-2016-title26-vol22-sec702-9037-167Section § 702.9037-1section§ 702.9037-1 73 FR 67103, Nov. 13, 2008falseFederal RegisterVolume 73 Page 6710373 FR 67103id-CFR-2016-title26-vol22-part702Payments from the Presidential Primary Matching Payment Account.D09002ee1a4e939fa-CFR-2016-title26-vol22-sec702-9037-2.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-sec702-9037-2.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec702-9037-2https://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec702-9037-2https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-sec702-9037-2.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-sec702-9037-2.xml26 CFR § 702.9037-226CFR§ 702.9037-2Section § 702.9037-2; Payments from the Presidential Primary Matching Payment Account.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Part 702PRESIDENTIAL PRIMARY MATCHING PAYMENT ACCOUNTCONTENTCFR-2016-title26-vol22-sec702-9037-268Section § 702.9037-2section§ 702.9037-2 73 FR 67104, Nov. 13, 2008falseFederal RegisterVolume 73 Page 6710473 FR 67104id-CFR-2016-title26-vol22-chapI-subchapHReservedD09002ee1a4e939fa-CFR-2016-title26-vol22-part703.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-part703.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-part703https://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-part703https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-part703.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-part703.xml26 CFR 70326CFR703Parts 703-800; ReservedChapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)CONTENTCFR-2016-title26-vol22-part70369Parts 703-800part703 falseid-CFR-2016-title26-vol22-chapI-subchapHBALANCED SYSTEM FOR MEASURING ORGANIZATIONAL AND EMPLOYEE PERFORMANCE WITHIN THE INTERNAL REVENUE SERVICED09002ee1a4e939fa-CFR-2016-title26-vol22-part801.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-part801.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-part801https://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-part801https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-part801.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-part801.xml26 CFR 80126CFR801Part 801; BALANCED SYSTEM FOR MEASURING ORGANIZATIONAL AND EMPLOYEE PERFORMANCE WITHIN THE INTERNAL REVENUE SERVICEChapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)NODECFR-2016-title26-vol22-part80170Part 801part801 5 U.S.C 9501 et seq.; secs. 1201, 1204, Pub. L. 105-206, 112 Stat. 685, 715-716, 722 (26 U.S.C. 7804 note).falseUnited States CodeTitle 5 Section 9501et seq.5 U.S.C. 9501et seq.United States CodeTitle 26 Section 7804note26 U.S.C. 7804noteUnited States Statutes at LargeVolume 112 Page 685112 Stat. 685United States Statutes at LargeVolume 112 Page 685112 Stat. 685United States Public Law 206 (105th Congress)Public Law 105-206United States Public Law 206 (105th Congress)Public Law 105-206Federal RegisterVolume 64 Page 4283564 FR 42835id-CFR-2016-title26-vol22-part801Table Of ContentsD09002ee1a4e939fa-CFR-2016-title26-vol22-part801-toc-id71.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-part801-toc-id71.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-part801-toc-id71https://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-part801-toc-id71https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-part801-toc-id71.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-part801-toc-id71.xml26 CFR Toc26CFRToc; Table Of ContentsChapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Part 801BALANCED SYSTEM FOR MEASURING ORGANIZATIONAL AND EMPLOYEE PERFORMANCE WITHIN THE INTERNAL REVENUE SERVICETOCCFR-2016-title26-vol22-part801-toc-id7171Toctocid-CFR-2016-title26-vol22-part801Balanced performance measurement system; in general.D09002ee1a4e939fa-CFR-2016-title26-vol22-sec801-1.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-sec801-1.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec801-1https://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec801-1https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-sec801-1.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-sec801-1.xml26 CFR § 801.126CFR§ 801.1Section § 801.1; Balanced performance measurement system; in general.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Part 801BALANCED SYSTEM FOR MEASURING ORGANIZATIONAL AND EMPLOYEE PERFORMANCE WITHIN THE INTERNAL REVENUE SERVICECONTENTCFR-2016-title26-vol22-sec801-172Section § 801.1section§ 801.1 T.D. 9227, 70 FR 60215, Oct. 17, 2005. Redesignated and amended by T.D. 9426, 73 FR 60628, Oct. 14, 2008falseUnited States Statutes at LargeVolume 112 Page 685112 Stat. 685United States Public Law 106 (105th Congress)Public Law 105-106Federal RegisterVolume 70 Page 6021570 FR 60215Federal RegisterVolume 73 Page 6062873 FR 60628id-CFR-2016-title26-vol22-part801Measuring organizational performance.D09002ee1a4e939fa-CFR-2016-title26-vol22-sec801-2.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-sec801-2.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec801-2https://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec801-2https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-sec801-2.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-sec801-2.xml26 CFR § 801.226CFR§ 801.2Section § 801.2; Measuring organizational performance.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Part 801BALANCED SYSTEM FOR MEASURING ORGANIZATIONAL AND EMPLOYEE PERFORMANCE WITHIN THE INTERNAL REVENUE SERVICECONTENTCFR-2016-title26-vol22-sec801-273Section § 801.2section§ 801.2 T.D. 9227, 70 FR 60215, Oct. 17, 2005. Redesignated and amended by T.D. 9426, 73 FR 60628, Oct. 14, 2008falseUnited States Statutes at LargeVolume 107 Page 285107 Stat. 285United States Statutes at LargeVolume 108 Page 2838108 Stat. 2838United States Statutes at LargeVolume 110 Page 186110 Stat. 186United States Public Law 576 (101st Congress)Public Law 101-576United States Public Law 62 (103rd Congress)Public Law 103-62United States Public Law 106 (104th Congress)Public Law 104-106Federal RegisterVolume 70 Page 6021570 FR 60215Federal RegisterVolume 73 Page 6062873 FR 60628id-CFR-2016-title26-vol22-part801Measuring employee performance.D09002ee1a4e939fa-CFR-2016-title26-vol22-sec801-3.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-sec801-3.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec801-3https://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec801-3https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-sec801-3.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-sec801-3.xml26 CFR § 801.326CFR§ 801.3Section § 801.3; Measuring employee performance.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Part 801BALANCED SYSTEM FOR MEASURING ORGANIZATIONAL AND EMPLOYEE PERFORMANCE WITHIN THE INTERNAL REVENUE SERVICECONTENTCFR-2016-title26-vol22-sec801-374Section § 801.3section§ 801.3 T.D. 9227, 70 FR 60215, Oct. 17, 2005. Redesignated and amended by T.D. 9426, 73 FR 60628, Oct. 14, 2008falseUnited States CodeTitle 5 Section 2105(a)Title 5 Section 4312Title 5 Section 4313Title 5 Section 5384Title 5 Section 9503Title 5 Section 95085 U.S.C. 2105(a)5 U.S.C. 43125 U.S.C. 43135 U.S.C. 53845 U.S.C. 95035 U.S.C. 9508Federal RegisterVolume 70 Page 6021570 FR 60215Federal RegisterVolume 73 Page 6062873 FR 60628id-CFR-2016-title26-vol22-part801Customer satisfaction measures.D09002ee1a4e939fa-CFR-2016-title26-vol22-sec801-4.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-sec801-4.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec801-4https://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec801-4https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-sec801-4.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-sec801-4.xml26 CFR § 801.426CFR§ 801.4Section § 801.4; Customer satisfaction measures.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Part 801BALANCED SYSTEM FOR MEASURING ORGANIZATIONAL AND EMPLOYEE PERFORMANCE WITHIN THE INTERNAL REVENUE SERVICECONTENTCFR-2016-title26-vol22-sec801-475Section § 801.4section§ 801.4 T.D. 8830, 64 FR 42835, Aug. 6, 1999. Redesignated by T.D. 9426, 73 FR 60626, Oct. 14, 2008falseFederal RegisterVolume 64 Page 4283564 FR 42835Federal RegisterVolume 73 Page 6062673 FR 60626id-CFR-2016-title26-vol22-part801[Reserved]D09002ee1a4e939fa-CFR-2016-title26-vol22-sec801-5.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-sec801-5.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec801-5https://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec801-5https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-sec801-5.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-sec801-5.xml26 CFR § 801.526CFR§ 801.5Section § 801.5; [Reserved]Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Part 801BALANCED SYSTEM FOR MEASURING ORGANIZATIONAL AND EMPLOYEE PERFORMANCE WITHIN THE INTERNAL REVENUE SERVICECONTENTCFR-2016-title26-vol22-sec801-576Section § 801.5section§ 801.5 T.D. 9703, 79 FR 67352, Nov. 13, 2014falseFederal RegisterVolume 79 Page 6735279 FR 67352id-CFR-2016-title26-vol22-part801Employee satisfaction measures (temporary).D09002ee1a4e939fa-CFR-2016-title26-vol22-sec801-5T.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-sec801-5T.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec801-5Thttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec801-5Thttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-sec801-5T.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-sec801-5T.xml26 CFR § 801.5T26CFR§ 801.5TSection § 801.5t; Employee satisfaction measures (temporary).Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Part 801BALANCED SYSTEM FOR MEASURING ORGANIZATIONAL AND EMPLOYEE PERFORMANCE WITHIN THE INTERNAL REVENUE SERVICECONTENTCFR-2016-title26-vol22-sec801-5T77Section § 801.5tsection§ 801.5T T.D. 9703, 79 FR 67352, Nov. 13, 2014falseFederal RegisterVolume 79 Page 6735279 FR 67352id-CFR-2016-title26-vol22-part801Business results measures.D09002ee1a4e939fa-CFR-2016-title26-vol22-sec801-6.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-sec801-6.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec801-6https://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec801-6https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-sec801-6.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-sec801-6.xml26 CFR § 801.626CFR§ 801.6Section § 801.6; Business results measures.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Part 801BALANCED SYSTEM FOR MEASURING ORGANIZATIONAL AND EMPLOYEE PERFORMANCE WITHIN THE INTERNAL REVENUE SERVICECONTENTCFR-2016-title26-vol22-sec801-678Section § 801.6section§ 801.6 T.D. 9227, 70 FR 60215, Oct. 17, 2005. Redesignated by T.D. 9426, 73 FR 60628, Oct. 14, 2008falseFederal RegisterVolume 70 Page 6021570 FR 60215Federal RegisterVolume 73 Page 6062873 FR 60628id-CFR-2016-title26-vol22-part801Examples.D09002ee1a4e939fa-CFR-2016-title26-vol22-sec801-7.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-sec801-7.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec801-7https://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec801-7https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-sec801-7.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-sec801-7.xml26 CFR § 801.726CFR§ 801.7Section § 801.7; Examples.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Part 801BALANCED SYSTEM FOR MEASURING ORGANIZATIONAL AND EMPLOYEE PERFORMANCE WITHIN THE INTERNAL REVENUE SERVICECONTENTCFR-2016-title26-vol22-sec801-779Section § 801.7section§ 801.7 T.D. 9227, 70 FR 60215, Oct. 17, 2005. Redesignated and amended by T.D. 9426, 73 FR 60628, Oct. 14, 2008falseFederal RegisterVolume 70 Page 6021570 FR 60215Federal RegisterVolume 73 Page 6062873 FR 60628id-CFR-2016-title26-vol22-part801Effective/applicability dates.D09002ee1a4e939fa-CFR-2016-title26-vol22-sec801-8.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-sec801-8.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec801-8https://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-sec801-8https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-sec801-8.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-sec801-8.xml26 CFR § 801.826CFR§ 801.8Section § 801.8; Effective/applicability dates.Chapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)Part 801BALANCED SYSTEM FOR MEASURING ORGANIZATIONAL AND EMPLOYEE PERFORMANCE WITHIN THE INTERNAL REVENUE SERVICECONTENTCFR-2016-title26-vol22-sec801-880Section § 801.8section§ 801.8 T.D. 9426, 73 FR 60628, Oct. 14, 2008falseFederal RegisterVolume 73 Page 6062873 FR 60628id-CFR-2016-title26-vol22-chapI-subchapHReservedD09002ee1a4e939fa-CFR-2016-title26-vol22-part802.xmlD09002ee1a4e9391f-CFR-2016-title26-vol22-part802.pdfhttps://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-part802https://www.govinfo.gov/app/details/CFR-2016-title26-vol22/CFR-2016-title26-vol22-part802https://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/pdf/CFR-2016-title26-vol22-part802.pdfhttps://www.govinfo.gov/content/pkg/CFR-2016-title26-vol22/xml/CFR-2016-title26-vol22-part802.xml26 CFR 80226CFR802Parts 802-899; ReservedChapter IINTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)CONTENTCFR-2016-title26-vol22-part80281Parts 802-899part802 false