GroundRules
Browse Federal regulations
Read the original sections, or search by topic.
- 26 CFR 1.6091-3 · -3 Filing certain international income tax returns.
- 26 CFR 1.6091-4 · -4 Exceptional cases.
- 26 CFR 1.6102-1 · -1 Computations on returns or other documents.
- 26 CFR 1.6107-1 · -1 Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
- 26 CFR 1.6107-2 · -2 Form and manner of furnishing copy of return and retaining copy or record.
- 26 CFR 1.6109-1 · -1 Identifying numbers.
- 26 CFR 1.6109-2 · -2 Tax return preparers furnishing identifying numbers for returns or claims for refund and related requirements.
- 26 CFR 1.6115-1 · -1 Disclosure requirements for quid pro quo contributions.
- 26 CFR 1.6109-2A · -2A Furnishing identifying number of income tax return preparer.
- 26 CFR 1.6151-1 · -1 Time and place for paying tax shown on returns.
- 26 CFR 1.6153-1 · -1 Payment of estimated tax by individuals.
- 26 CFR 1.6153-2 · -2 Fiscal years.
- 26 CFR 1.6153-3 · -3 Short taxable years.
- 26 CFR 1.6153-4 · -4 Extension of time for paying the estimated tax.
- 26 CFR 1.6161-1 · -1 Extension of time for paying tax or deficiency.
- 26 CFR 1.6162-1 · -1 Extension of time for payment of tax on gain attributable to liquidation of personal holding companies.
- 26 CFR 1.6164-1 · -1 Extensions of time for payment of taxes by corporations expecting carrybacks.
- 26 CFR 1.6164-2 · -2 Amount of tax the time for payment of which may be extended.
- 26 CFR 1.6164-3 · -3 Computation of the amount of reduction of the tax previously determined.
- 26 CFR 1.6164-4 · -4 Payment of remainder of tax where extension relates to only part of the tax.
- 26 CFR 1.6164-5 · -5 Period of extension.
- 26 CFR 1.6164-6 · -6 Revised statements.
- 26 CFR 1.6164-7 · -7 Termination by district director.
- 26 CFR 1.6164-8 · -8 Payments on termination.
- 26 CFR 1.6164-9 · -9 Cross references.
- 26 CFR 1.6165-1 · -1 Bonds where time to pay the tax or deficiency has been extended.
- 26 CFR 1.6302-1 · -1 Deposit rules for corporation income and estimated income taxes and certain taxes of tax-exempt organizations.
- 26 CFR 1.6302-2 · -2 Deposit rules for tax withheld on nonresident aliens and foreign corporations.
- 26 CFR 1.6302-3 · -3 Deposit rules for estimated taxes of certain trusts.
- 26 CFR 1.6302-4 · -4 Voluntary payments by electronic funds transfer.
- 26 CFR 1.6361-1 · -1 Collection and administration of qualified State individual income taxes.
- 26 CFR 1.6411-1 · -1 Tentative carryback adjustments.
- 26 CFR 1.6411-2 · -2 Computation of tentative carryback adjustment.
- 26 CFR 1.6411-3 · -3 Allowance of adjustments.
- 26 CFR 1.6411-4 · -4 Consolidated groups.
- 26 CFR 1.6414-1 · -1 Credit or refund of tax withheld on nonresident aliens and foreign corporations.
- 26 CFR 1.6417-0 · -0 Table of Contents.
- 26 CFR 1.6417-1 · -1 Elective payment election of applicable credits.
- 26 CFR 1.6417-2 · -2 Rules for making elective payment elections.
- 26 CFR 1.6417-3 · -3 Special rules for electing taxpayers.
- 26 CFR 1.6417-4 · -4 Elective payment election for electing taxpayers that are partnerships or S corporations.
- 26 CFR 1.6417-5 · -5 Additional information and registration.
- 26 CFR 1.6417-6 · -6 Special rules.
- 26 CFR 1.6418-0 · -0 Table of contents.
- 26 CFR 1.6418-1 · -1 Transfer of eligible credits.
- 26 CFR 1.6418-2 · -2 Rules for making transfer elections.
- 26 CFR 1.6418-3 · -3 Additional rules for partnerships and S corporations.
- 26 CFR 1.6418-4 · -4 Additional information and registration.
- 26 CFR 1.6418-5 · -5 Special rules.
- 26 CFR 1.6425-1 · -1 Adjustment of overpayment of estimated income tax by corporation.
- 26 CFR 1.6425-2 · -2 Computation of adjustment of overpayment of estimated tax.
- 26 CFR 1.6425-3 · -3 Allowance of adjustments.
- 26 CFR 1.6654-1 · -1 Addition to the tax in the case of an individual.
- 26 CFR 1.6654-2 · -2 Exceptions to imposition of the addition to the tax in the case of individuals.
- 26 CFR 1.6654-3 · -3 Short taxable years of individuals.
- 26 CFR 1.6654-4 · -4 [Reserved]
- 26 CFR 1.6654-5 · -5 Payments of estimated tax.
- 26 CFR 1.6654-6 · -6 Nonresident alien individuals.
- 26 CFR 1.6654-7 · -7 Applicability.
- 26 CFR 1.6655-0 · -0 Table of contents.
- 26 CFR 1.6655-1 · -1 Addition to the tax in the case of a corporation.
- 26 CFR 1.6655-2 · -2 Annualized income installment method.
- 26 CFR 1.6655-2T · -2T Safe harbor for certain installments of tax due before July 1, 1987 (temporary).
- 26 CFR 1.6655-3 · -3 Adjusted seasonal installment method.
- 26 CFR 1.6655-4 · -4 Large corporations.
- 26 CFR 1.6655-5 · -5 Short taxable year.
- 26 CFR 1.6655-6 · -6 Methods of accounting.
- 26 CFR 1.6655-7 · -7 Addition to tax on account of excessive adjustment under section 6425.
- 26 CFR 1.6655(e)-1 · (e)-1 Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993.
- 26 CFR 1.6662-0 · -0 Table of contents.
- 26 CFR 1.6662-1 · -1 Overview of the accuracy-related penalty.
- 26 CFR 1.6662-2 · -2 Accuracy-related penalty.
- 26 CFR 1.6662-3 · -3 Negligence or disregard of rules or regulations.
- 26 CFR 1.6662-4 · -4 Substantial understatement of income tax.
- 26 CFR 1.6662-5 · -5 Substantial and gross valuation misstatements under chapter 1.
- 26 CFR 1.6662-5T · -5T Substantial and gross valuation misstatements under chapter 1 (temporary).
- 26 CFR 1.6662-6 · -6 Transactions between persons described in section 482 and net section 482 transfer price adjustments.
- 26 CFR 1.6662-7 · -7 Omnibus Budget Reconciliation Act of 1993 changes to the accuracy-related penalty.
- 26 CFR 1.6662-9 · -9 Inconsistent estate basis reporting.
- 26 CFR 1.6664-0 · -0 Table of contents.
- 26 CFR 1.6664-1 · -1 Accuracy-related and fraud penalties; definitions, effective date and special rules.
- 26 CFR 1.6664-2 · -2 Underpayment.
- 26 CFR 1.6664-3 · -3 Ordering rules for determining the total amount of penalties imposed.
- 26 CFR 1.6664-4 · -4 Reasonable cause and good faith exception to section 6662 penalties.
- 26 CFR 1.6664-4T · -4T Reasonable cause and good faith exception to section 6662 penalties.
- 26 CFR 1.6694-0 · -0 Table of contents.
- 26 CFR 1.6694-1 · -1 Section 6694 penalties applicable to tax return preparers.
- 26 CFR 1.6694-2 · -2 Penalty for understatement due to an unreasonable position.
- 26 CFR 1.6694-3 · -3 Penalty for understatement due to willful, reckless, or intentional conduct.
- 26 CFR 1.6694-4 · -4 Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
- 26 CFR 1.6695-1 · -1 Other assessable penalties with respect to the preparation of tax returns for other persons.
- 26 CFR 1.6695-2 · -2 Tax return preparer due diligence requirements for certain tax returns and claims.
- 26 CFR 1.6696-1 · -1 Claims for credit or refund by tax return preparers or appraisers.
- 26 CFR 1.6709-1T · -1T Penalties with respect to mortgage credit certificates (temporary).
- 26 CFR 1.6851-1 · -1 Termination assessments of income tax.
- 26 CFR 1.6851-2 · -2 Certificates of compliance with income tax laws by departing aliens.
- 26 CFR 1.6851-3 · -3 Furnishing of bond to insure payment; cross reference.
- 26 CFR 1.7476-1 · -1 Interested parties.
- 26 CFR 1.7476-2 · -2 Notice to interested parties.
- 26 CFR 1.7476-3 · -3 Notice of determination.