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- 26 CFR 521.103 · Scope of the convention.
- 26 CFR 521.104 · Definitions.
- 26 CFR 521.105 · Scope of convention with respect to determination of “industrial or commercial profits”.
- 26 CFR 521.106 · Control of a domestic enterprise by a Danish enterprise.
- 26 CFR 521.107 · Income from operation of ships or aircraft.
- 26 CFR 521.108 · Exemption from, or reduction in rate of, United States tax in the case of dividends, interest and royalties.
- 26 CFR 521.109 · Real property income, natural resource royalties.
- 26 CFR 521.110 · Government wages, salaries, pensions and similar remuneration.
- 26 CFR 521.111 · Pensions and life annuities.
- 26 CFR 521.112 · Compensation for labor or personal services.
- 26 CFR 521.113 · Students and apprentices; remittances.
- 26 CFR 521.114 · Visiting professors or teachers.
- 26 CFR 521.115 · Credit against United States tax liability for Danish tax.
- 26 CFR 521.116 · Reciprocal administrative assistance.
- 26 CFR 521.117 · Claims in cases of double taxation.
- 26 CFR 601.101 · Introduction.
- 26 CFR 601.102 · Classification of taxes collected by the Internal Revenue Service.
- 26 CFR 601.103 · Summary of general tax procedure.
- 26 CFR 601.104 · Collection functions.
- 26 CFR 601.105 · Examination of returns and claims for refund, credit or abatement; determination of correct tax liability.
- 26 CFR 601.106 · Appeals functions.
- 26 CFR 601.107 · Criminal investigation functions.
- 26 CFR 601.108 · Review of overpayments exceeding $200,000.
- 26 CFR 601.109 · Bankruptcy and receivership cases.
- 26 CFR 601.201 · Rulings and determinations letters.
- 26 CFR 601.202 · Closing agreements.
- 26 CFR 601.203 · Offers in compromise.
- 26 CFR 601.204 · Changes in accounting periods and in methods of accounting.
- 26 CFR 601.205 · Tort claims.
- 26 CFR 601.206 · Certification required to obtain reduced foreign tax rates under income tax treaties.
- 26 CFR 601.401 · Employment taxes.
- 26 CFR 601.501 · Scope of rules; definitions.
- 26 CFR 601.502 · Recognized representative.
- 26 CFR 601.503 · Requirements of power of attorney, signatures, fiduciaries and Commissioner's authority to substitute other requirements.
- 26 CFR 601.504 · Requirements for filing power of attorney.
- 26 CFR 601.505 · Revocation, change in representation and substitution or delegation of representative.
- 26 CFR 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.
- 26 CFR 601.507 · Evidence required to substantiate facts alleged by a recognized representative.
- 26 CFR 601.508 · Dispute between recognized representatives of a taxpayer.
- 26 CFR 601.509 · Power of attorney not required in cases docketed in the Tax Court of the United States.
- 26 CFR 601.521 · Requirements for conference and representation in conference.
- 26 CFR 601.522 · Power of attorney.
- 26 CFR 601.523 · Tax information authorization.
- 26 CFR 601.524 · Execution and filing powers of attorney and tax information authorizations.
- 26 CFR 601.525 · Certification of copies of documents.
- 26 CFR 601.526 · Revocation of powers of attorney and tax information authorizations.
- 26 CFR 601.527 · Other provisions applied to representation in alcohol, tobacco, and firearms activities.
- 26 CFR 601.601 · Rules and regulations.
- 26 CFR 601.602 · Tax forms and instructions.
- 26 CFR 601.702 · Publication, public inspection, and specific requests for records.
- 26 CFR 601.801 · Purpose and statutory authority.
- 26 CFR 601.802 · Cooperative agreements.
- 26 CFR 601.803 · Program operations and requirements.
- 26 CFR 601.804 · Reimbursements.
- 26 CFR 601.805 · Miscellaneous administrative provisions.
- 26 CFR 601.806 · Solicitation of applications.
- 26 CFR 601.901 · Missing children shown on penalty mail.
- 26 CFR 602.101 · OMB Control numbers.
- 26 CFR 701.9006-1 · -1 Presidential Election Campaign Fund.
- 26 CFR 702.9037-1 · -1 Transfer of amounts to the Presidential Primary Matching Payment Account.
- 26 CFR 702.9037-2 · -2 Payments from the Presidential Primary Matching Payment Account.
- 26 CFR 801.1 · Balanced performance measurement system; in general.
- 26 CFR 801.2 · Measuring organizational performance.
- 26 CFR 801.3 · Measuring employee performance.
- 26 CFR 801.4 · Customer satisfaction measures.
- 26 CFR 801.5 · Employee satisfaction measures.
- 26 CFR 801.6 · Business results measures.
- 26 CFR 801.7 · Examples.
- 26 CFR 801.8 · Effective/applicability dates.
- 27 CFR 1.1 · General.
- 27 CFR 1.2 · Territorial extent.
- 27 CFR 1.3 · Forms prescribed.
- 27 CFR 1.4 · Delegations of the Administrator.
- 27 CFR 1.10 · Meaning of terms.
- 27 CFR 1.20 · Importers.
- 27 CFR 1.21 · Domestic producers, rectifiers, blenders, and warehousemen.
- 27 CFR 1.22 · Wholesalers.
- 27 CFR 1.23 · State agencies.
- 27 CFR 1.24 · Qualifications of applicants.
- 27 CFR 1.25 · General.
- 27 CFR 1.26 · Incomplete or incorrectly executed applications.
- 27 CFR 1.27 · Change in ownership, management, or control of the applicant.
- 27 CFR 1.29 · Individual plant or premises.
- 27 CFR 1.30 · Power of attorney; Form 5000.8 (1534).
- 27 CFR 1.31 · Denial of permit applications.
- 27 CFR 1.35 · Authority to issue, amend, deny, suspend, revoke, or annul basic permits.
- 27 CFR 1.40 · Change of name.
- 27 CFR 1.41 · Change of address.
- 27 CFR 1.42 · Change in ownership, management, or control of business.
- 27 CFR 1.43 · Duration of permits.
- 27 CFR 1.44 · Automatic termination of permits.
- 27 CFR 1.50 · Revocation or suspension.
- 27 CFR 1.51 · Annulment.
- 27 CFR 1.52 · Disposition of stocks of alcoholic beverages upon revocation, annulment, or automatic termination of basic permit.
- 27 CFR 1.55 · Recalling permits for correction.
- 27 CFR 1.56 · Oaths and affirmations.
- 27 CFR 1.57 · Procedure.
- 27 CFR 1.58 · Filing of permits.
- 27 CFR 1.59 · Public information as to applications acted upon.
- 27 CFR 1.60 · Use of distilled spirits.