26 CFR Part 300
13 sections.
- § 300.0§ 300.0 User fees; in general.
- § 300.1§ 300.1 Installment agreement fee.
- § 300.2§ 300.2 Restructuring or reinstatement of installment agreement fee.
- § 300.3§ 300.3 Offer to compromise fee.
- § 300.4§ 300.4 Enrolled agent special enrollment examination fee.
- § 300.5§ 300.5 Enrollment of enrolled agent fee.
- § 300.6§ 300.6 Renewal of enrollment of enrolled agent fee.
- § 300.7§ 300.7 Enrollment of enrolled actuary fee.
- § 300.8§ 300.8 Renewal of enrollment of enrolled actuary fee.
- § 300.9§ 300.9 Renewal of enrollment of enrolled retirement plan agent fee.
- § 300.10§ 300.10 Registered tax return preparer competency examination fee.
- § 300.11§ 300.11 Fee for obtaining a preparer tax identification number.
- § 300.12§ 300.12 Fee for estate tax closing letter.
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.