---
kind: "unit"
title: "26"
title_heading: "Internal Revenue"
key: "chI/subchH/part601"
level: "part"
label: "Part 601"
heading: "Statement of Procedural Rules"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/26/chI-subchH-part601"
sections_count: 42
---

# Part 601 — Statement of Procedural Rules

Title 26 C.F.R. — Internal Revenue › Chapter I — Internal Revenue Service, Department of the Treasury › Subchapter H — Internal Revenue Practice

## Contents

- [Subpart A — General Procedural Rules](/cfr/26/chI-subchH-part601-subpartA.md)
- [Subpart B — Rulings and Other Specific Matters](/cfr/26/chI-subchH-part601-subpartB.md)
- [Subpart C — Subpart C [Reserved]](/cfr/26/chI-subchH-part601-subpartC.md)
- [Subpart D — Provisions Special to Certain Employment Taxes](/cfr/26/chI-subchH-part601-subpartD.md)
- [Subpart E — Conference and Practice Requirements](/cfr/26/chI-subchH-part601-subpartE.md)
- [Subpart F — Rules, Regulations, and Forms](/cfr/26/chI-subchH-part601-subpartF.md)
- [Subpart G — Records (Note)](/cfr/26/chI-subchH-part601-subpartG.md)
- [Subpart H — Tax Counseling for the Elderly](/cfr/26/chI-subchH-part601-subpartH.md)
- [Subpart I — Use of Penalty Mail in the Location and Recovery of Missing Children](/cfr/26/chI-subchH-part601-subpartI.md)