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- 26 CFR 44.0-4 · -4 Extent to which the regulations in this part supersede prior regulations.
- 26 CFR 44.4401-1 · -1 Imposition of tax.
- 26 CFR 44.4401-2 · -2 Person liable for tax.
- 26 CFR 44.4401-3 · -3 When tax attaches.
- 26 CFR 44.4402-1 · -1 Exemptions.
- 26 CFR 44.4403-1 · -1 Daily record.
- 26 CFR 44.4404-1 · -1 Territorial extent.
- 26 CFR 44.4411-1 · -1 Imposition of tax.
- 26 CFR 44.4412-1 · -1 Registration.
- 26 CFR 44.4413-1 · -1 Certain provisions made applicable.
- 26 CFR 44.4421-1 · -1 Definitions.
- 26 CFR 44.4422-1 · -1 Doing business in violation of Federal or State law.
- 26 CFR 44.4901-1 · -1 Payment of special tax.
- 26 CFR 44.4902-1 · -1 Partnership liability.
- 26 CFR 44.4905-1 · -1 Change of ownership.
- 26 CFR 44.4905-2 · -2 Change of address.
- 26 CFR 44.4905-3 · -3 Liability for failure to register change or removal.
- 26 CFR 44.4906-1 · -1 Cross reference.
- 26 CFR 44.6001-1 · -1 Record requirements.
- 26 CFR 44.6011(a)-1 · (a)-1 Returns.
- 26 CFR 44.6060-1 · -1 Reporting requirements for tax return preparers.
- 26 CFR 44.6071-1 · -1 Time for filing return.
- 26 CFR 44.6091-1 · -1 Place for filing returns.
- 26 CFR 44.6107-1 · -1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
- 26 CFR 44.6109-1 · -1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
- 26 CFR 44.6151-1 · -1 Time and place for paying taxes.
- 26 CFR 44.6419-1 · -1 Credit or refund generally.
- 26 CFR 44.6419-2 · -2 Credit or refund on wagers laid off by taxpayer.
- 26 CFR 44.6694-1 · -1 Section 6694 penalties applicable to tax return preparer.
- 26 CFR 44.6694-2 · -2 Penalties for understatement due to an unreasonable position.
- 26 CFR 44.6694-3 · -3 Penalty for understatement due to willful, reckless, or intentional conduct.
- 26 CFR 44.6694-4 · -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 44.6695-1 · -1 Other assessable penalties with respect to the preparation of tax returns for other persons.
- 26 CFR 44.6696-1 · -1 Claims for credit or refund by tax return preparers.
- 26 CFR 44.7262-1 · -1 Failure to pay special tax.
- 26 CFR 44.7701-1 · -1 Tax return preparer.
- 26 CFR 46.0-1 · -1 Introduction.
- 26 CFR 46.4371-1 · -1 Applicability of subpart.
- 26 CFR 46.4371-2 · -2 Imposition of tax on policies issued by foreign insurers; scope of tax.
- 26 CFR 46.4371-3 · -3 Rate and computation of tax.
- 26 CFR 46.4371-4 · -4 Records required with respect to foreign insurance policies.
- 26 CFR 46.4374-1 · -1 Liability for tax.
- 26 CFR 46.4375-1 · -1 Fee on issuers of specified health insurance policies.
- 26 CFR 46.4376-1 · -1 Fee on sponsors of self-insured health plans.
- 26 CFR 46.4377-1 · -1 Definitions and special rules.
- 26 CFR 46.4701-1 · -1 Tax on issuer of registration-required obligation not in registered form.
- 26 CFR 47.5000D-0 · D-0 Table of contents.
- 26 CFR 47.5000D-1 · D-1 Introduction.
- 26 CFR 47.5000D-2 - 47.5000D-4 · §§ 47.5000D-2-47.5000D-4 [Reserved]
- 26 CFR 48.0-1 · -1 Introduction.
- 26 CFR 48.0-2 · -2 General definitions and attachment of tax.
- 26 CFR 48.0-3 · -3 Exemption certificates.
- 26 CFR 48.4041-0 · -0 Applicability of regulations relating to diesel fuel after December 31, 1993.
- 26 CFR 48.4041-3 · -3 Application of tax on sales of special motor fuel for use in motor vehicles and motorboats.
- 26 CFR 48.4041-4 · -4 Application of tax on sales of liquid for use as fuel in aircraft in noncommercial aviation.
- 26 CFR 48.4041-5 · -5 Sales of diesel and special motor fuels and fuel for use in aircraft; rules of general application.
- 26 CFR 48.4041-6 · -6 Application of tax on use of taxable liquid fuel.
- 26 CFR 48.4041-7 · -7 Dual use of taxable liquid fuel.
- 26 CFR 48.4041-8 · -8 Definitions.
- 26 CFR 48.4041-9 · -9 Exemption for farm use.
- 26 CFR 48.4041-10 · -10 Exemption for use as supplies for vessels or aircraft.
- 26 CFR 48.4041-11 · -11 Tax-free sales of fuel for use in noncommercial aviation only if sellers and certain purchasers are registered.
- 26 CFR 48.4041-12 · -12 Sales by United States, etc.
- 26 CFR 48.4041-13 · -13 Other credits or refunds.
- 26 CFR 48.4041-14 · -14 Exemption for sale to or use by certain aircraft museums.
- 26 CFR 48.4041-15 · -15 Sales to States or political subdivisions thereof.
- 26 CFR 48.4041-16 · -16 Sales for export.
- 26 CFR 48.4041-17 · -17 Tax-free retail sales to certain nonprofit educational organizations.
- 26 CFR 48.4041-18 · -18 [Reserved]
- 26 CFR 48.4041-19 · -19 Exemption for qualified methanol and ethanol fuel.
- 26 CFR 48.4041-20 · -20 Partially exempt methanol and ethanol fuel.
- 26 CFR 48.4041-21 · -21 Compressed natural gas (CNG).
- 26 CFR 48.4042-1 · -1 Tax on fuel used in commercial waterway transportation.
- 26 CFR 48.4042-2 · -2 Special rules.
- 26 CFR 48.4042-3 · -3 Certain types of commercial waterway transportation excluded.
- 26 CFR 48.4052-1 · -1 Heavy trucks and trailers; certification requirement.
- 26 CFR 48.4061(a) · (a) [Reserved]
- 26 CFR 48.4061(a)-1 · (a)-1 Imposition of tax; exclusion for light-duty trucks, etc.
- 26 CFR 48.4061(a)-2 · (a)-2 Bonding of importers.
- 26 CFR 48.4061(a)-3 · (a)-3 Definitions.
- 26 CFR 48.4061(a)-4 · (a)-4 Parts or accessories sold on or in connection with chasis, bodies, etc.
- 26 CFR 48.4061(a)-5 · (a)-5 Sale of automobile truck bodies and chassis.
- 26 CFR 48.4061(b) · (b) [Reserved]
- 26 CFR 48.4061(b)-1 · (b)-1 Imposition of tax.
- 26 CFR 48.4061(b)-2 · (b)-2 Definition of parts or accessories.
- 26 CFR 48.4061(b)-3 · (b)-3 Rebuilt, reconditioned, or repaired parts or accessories.
- 26 CFR 48.4061-1 · -1 Temporary regulations with respect to floor stock refunds or credits on cement mixers.
- 26 CFR 48.4062(a) · (a) [Reserved]
- 26 CFR 48.4062(a)-1 · (a)-1 Specific parts or accessories.
- 26 CFR 48.4062(b) · (b) [Reserved]
- 26 CFR 48.4062(b)-1 · (b)-1 Rebuilt parts or accessories sold on an exchange basis.
- 26 CFR 48.4063-1 · -1 Tax-free sales of bodies to chassis manufacturers.
- 26 CFR 48.4063-2 · -2 Tax-free sales of parts or accessories sold for resale on or in connection with the first retail sale of a light-duty truck.
- 26 CFR 48.4063-3 · -3 Other tax-free sales.
- 26 CFR 48.4064-1 · -1 Gas guzzler tax.
- 26 CFR 48.4071-1 · -1 Imposition and rates of tax.
- 26 CFR 48.4071-2 · -2 Determination of weight.
- 26 CFR 48.4071-3 · -3 Imposition of tax on tires and tubes delivered to manufacturer's retail outlet.
- 26 CFR 48.4071-4 · -4 Original equipment tires on imported articles.
- 26 CFR 48.4072-1 · -1 Definitions.