General Rules
Rule 3.1 - Private Letter Rulings and General Information LettersRule 3.2 - Offsets and Application of Credits and Payments to Liabilities; Unjust EnrichmentRule 3.3 - Contract Examination ProgramRule 3.4 - Tax Refunds for Wages Paid to an Employee Receiving Financial AssistanceRule 3.5 - Waiver of Penalty or InterestRule 3.6 - Subpoenas of Third-party Record KeepersRule 3.7 - Successor Liability: Liability Incurred by Purchase of a BusinessRule 3.8 - Informant's Recovery Payment LimitationsRule 3.9 - Electronic Filing of Returns and Reports; Electronic Transfer of Certain Payments by Certain TaxpayersRule 3.10 - Taxpayer Bill of RightsRule 3.11 - Petition for Adoption of RulesRule 3.12 - Hotel Projects, Project Financing Zones, and Qualified Hotel ProjectsRule 3.13 - Postmarks, Timely Filing of Reports, and Timely Payment of Taxes and FeesRule 3.15 - Penalty for Fraud, Intent to Evade Tax or the Alteration, Destruction, or Concealment of RecordsRule 3.16 - Delinquent Taxpayer Financial Records; Information Exchange