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- 26 CFR 31.6402(a)-1 · (a)-1 Credits or refunds.
- 26 CFR 31.6402(a)-2 · (a)-2 Credit or refund of tax under Federal Insurance Contributions Act or Railroad Retirement Tax Act.
- 26 CFR 31.6402(a)-3 · (a)-3 Refund of Federal unemployment tax.
- 26 CFR 31.6404(a)-1 · (a)-1 Abatements.
- 26 CFR 31.6413(a)-1 · (a)-1 Repayment or reimbursement by employer of tax erroneously collected from employee.
- 26 CFR 31.6413(a)-2 · (a)-2 Adjustments of overpayments.
- 26 CFR 31.6413(a)-3 · (a)-3 Repayment by payor of tax erroneously collected from payee.
- 26 CFR 31.6413(b)-1 · (b)-1 Overpayments of certain employment taxes.
- 26 CFR 31.6413(c)-1 · (c)-1 Special refunds.
- 26 CFR 31.6414-1 · -1 Credit or refund of income tax withheld from wages.
- 26 CFR 31.6652(c)-1 · (c)-1 Failure of employee to report tips for purposes of the Federal Insurance Contributions Act.
- 26 CFR 31.6674-1 · -1 Penalties for fraudulent statement or failure to furnish statement.
- 26 CFR 31.6682-1 · -1 False information with respect to withholding.
- 26 CFR 31.6694-1 · -1 Section 6694 penalties applicable to tax return preparer.
- 26 CFR 31.6694-2 · -2 Penalties for understatement due to an unreasonable position.
- 26 CFR 31.6694-3 · -3 Penalty for understatement due to willful, reckless, or intentional conduct.
- 26 CFR 31.6694-4 · -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 31.6695-1 · -1 Other assessable penalties with respect to the preparation of tax returns for other persons.
- 26 CFR 31.6696-1 · -1 Claims for credit or refund by tax return preparers.
- 26 CFR 31.7701-1 · -1 Tax return preparer.
- 26 CFR 31.7701-2 · -2 Definitions; spouse, husband and wife, husband, wife, marriage.
- 26 CFR 31.7805-1 · -1 Promulgation of regulations.
- 26 CFR 32.1 · Social security taxes with respect to payments on account of sickness or accident disability.
- 26 CFR 32.2 · Railroad retirement taxes with respect to payments on account of sickness or accident disability.
- 26 CFR 35.3405-1 · -1 Questions and answers relating to withholding on pensions, annuities, and certain other deferred income.
- 26 CFR 35.3405-1T · -1T Questions and answers relating to withholding on pensions, annuities, and certain other deferred income (temporary regulations).
- 26 CFR 35a.3406-2 · a.3406-2 Imposition of backup withholding for notified payee underreporting of reportable interest or dividend payments.
- 26 CFR 36.3121(l)-0 · (l)-0 Introduction.
- 26 CFR 36.3121(l)(1)-1 · (l)(1)-1 Agreements entered into by domestic corporations with respect to foreign subsidiaries.
- 26 CFR 36.3121(l)(1)-2 · (l)(1)-2 Amendment of agreement.
- 26 CFR 36.3121(l)(1)-3 · (l)(1)-3 Effect of agreement.
- 26 CFR 36.3121(l)(2)-1 · (l)(2)-1 Effective period of agreement.
- 26 CFR 36.3121(l)(3)-1 · (l)(3)-1 Termination of agreement by domestic corporation or by reason of change in stock ownership.
- 26 CFR 36.3121(l)(4)-1 · (l)(4)-1 Termination of agreement by Commissioner.
- 26 CFR 36.3121(l)(5)-1 · (l)(5)-1 Effect of termination.
- 26 CFR 36.3121(l)(7)-1 · (l)(7)-1 Overpayments and underpayments.
- 26 CFR 36.3121(l)(8)-1 · (l)(8)-1 Definition of foreign subsidiary.
- 26 CFR 36.3121(l)(9)-1 · (l)(9)-1 Domestic corporation as separate entity.
- 26 CFR 36.3121(l)(10)-1 · (l)(10)-1 Requirements in respect of liability under agreement.
- 26 CFR 36.3121(l)(10)-2 · (l)(10)-2 Identification.
- 26 CFR 36.3121(l)(10)-3 · (l)(10)-3 Returns.
- 26 CFR 36.3121(l)(10)-4 · (l)(10)-4 Payment of amounts equivalent to tax.
- 26 CFR 40.0-1 · -1 Introduction.
- 26 CFR 40.6011(a)-1 · (a)-1 Returns.
- 26 CFR 40.6011(a)-2 · (a)-2 Final returns.
- 26 CFR 40.6060-1 · -1 Reporting requirements for tax return preparers.
- 26 CFR 40.6071(a)-1 · (a)-1 Time for filing returns.
- 26 CFR 40.6091-1 · -1 Place for filing returns.
- 26 CFR 40.6101-1 · -1 Period covered by returns.
- 26 CFR 40.6107-1 · -1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
- 26 CFR 40.6109-1 · -1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
- 26 CFR 40.6151(a)-1 · (a)-1 Time and place for paying tax shown on return.
- 26 CFR 40.6302(a)-1 · (a)-1 Voluntary payments of excise taxes by electronic funds transfer.
- 26 CFR 40.6302(c)-1 · (c)-1 Deposits.
- 26 CFR 40.6302(c)-2 · (c)-2 Special rules for September.
- 26 CFR 40.6302(c)-3 · (c)-3 Deposits under chapter 33.
- 26 CFR 40.6694-1 · -1 Section 6694 penalties applicable to tax return preparer.
- 26 CFR 40.6694-2 · -2 Penalties for understatement due to an unreasonable position.
- 26 CFR 40.6694-3 · -3 Penalty for understatement due to willful, reckless, or intentional conduct.
- 26 CFR 40.6694-4 · -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 40.6695-1 · -1 Other assessable penalties with respect to the preparation of tax returns for other persons.
- 26 CFR 40.6696-1 · -1 Claims for credit or refund by tax return preparers.
- 26 CFR 40.7701-1 · -1 Tax return preparer.
- 26 CFR 41.0-1 · -1 Introduction.
- 26 CFR 41.4481-1 · -1 Imposition and computation of tax.
- 26 CFR 41.4481-2 · -2 Persons liable for tax.
- 26 CFR 41.4481-3 · -3 Registration.
- 26 CFR 41.4482(a)-1 · (a)-1 Definition of highway motor vehicle.
- 26 CFR 41.4482(b)-1 · (b)-1 Definition of taxable gross weight.
- 26 CFR 41.4482(c)-1 · (c)-1 Definition of State, taxable period, use, and customarily used.
- 26 CFR 41.4483-1 · -1 State exemption.
- 26 CFR 41.4483-2 · -2 Exemption for certain transit-type buses.
- 26 CFR 41.4483-3 · -3 Exemption for trucks used for 5,000 or fewer miles and agricultural vehicles used for 7,500 or fewer miles on public highways.
- 26 CFR 41.4483-4 · -4 Application of exemptions.
- 26 CFR 41.4483-6 · -6 Reduction in tax for trucks used in logging.
- 26 CFR 41.6001-1 · -1 Records.
- 26 CFR 41.6001-2 · -2 Proof of payment for State registration purposes.
- 26 CFR 41.6001-3 · -3 Proof of payment for entry into the United States.
- 26 CFR 41.6011(a)-1 · (a)-1 Returns.
- 26 CFR 41.6060-1 · -1 Reporting requirements for tax return preparers.
- 26 CFR 41.6071(a)-1 · (a)-1 Time for filing returns.
- 26 CFR 41.6091-1 · -1 Place for filing returns.
- 26 CFR 41.6101-1 · -1 Period covered by returns.
- 26 CFR 41.6107-1 · -1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
- 26 CFR 41.6109-1 · -1 Identifying numbers.
- 26 CFR 41.6109-2 · -2 Tax return preparers furnishing identifying numbers for returns or claims for refund filed after December 31, 2008.
- 26 CFR 41.6151(a)-1 · (a)-1 Time and place for paying tax.
- 26 CFR 41.6694-1 · -1 Section 6694 penalties applicable to tax return preparer.
- 26 CFR 41.6694-2 · -2 Penalties for understatement due to an unreasonable position.
- 26 CFR 41.6694-3 · -3 Penalty for understatement due to willful, reckless, or intentional conduct.
- 26 CFR 41.6694-4 · -4 Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
- 26 CFR 41.6695-1 · -1 Other assessable penalties with respect to the preparation of tax returns for other persons.
- 26 CFR 41.6696-1 · -1 Claims for credit or refund by tax return preparers.
- 26 CFR 41.7701-1 · -1 Tax return preparer.
- 26 CFR 43.0-1 · -1 Introduction.
- 26 CFR 43.4471-1 · -1 Imposition of tax.
- 26 CFR 43.4472-1 · -1 Definitions.
- 26 CFR 44.0-1 · -1 Introduction.
- 26 CFR 44.0-2 · -2 General definitions and use of terms.
- 26 CFR 44.0-3 · -3 Scope of regulations.