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- 26 CFR 58.6065-1 · -1 Verification of returns.
- 26 CFR 58.6071-1 · -1 Time for filing returns.
- 26 CFR 58.6091-1 · -1 Place for filing tax returns under chapter 37 of the Internal Revenue Code.
- 26 CFR 58.6107-1 · -1 Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
- 26 CFR 58.6109-1 · -1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
- 26 CFR 58.6151-1 · -1 Time and place for paying of tax shown on returns.
- 26 CFR 58.6694-1 · -1 Section 6694 penalties.
- 26 CFR 58.6695-1 · -1 Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons.
- 26 CFR 58.6696-1 · -1 Claims for credit or refund by tax return preparers.
- 26 CFR 141.4975-13 · -13 Definition of “amount involved” and “correction”.
- 26 CFR 143.1 · [Reserved]
- 26 CFR 143.2 · Taxes on self-dealing; scholarship and fellowship grants by private foundations.
- 26 CFR 143.3-143.4 · §§ 143.3-143.4 [Reserved]
- 26 CFR 143.5 · Taxes on self-dealing; indirect transactions by a private foundation.
- 26 CFR 143.6 · Election to shorten the period during which certain excess business holdings of private foundations are treated as permitted holdings.
- 26 CFR 145.4051-1 · -1 Imposition of tax on heavy trucks and trailers sold at retail.
- 26 CFR 145.4052-1 · -1 Special rules and definitions.
- 26 CFR 145.4061-1 · -1 Application to manufacturers tax.
- 26 CFR 156.5881-1 · -1 Imposition of excise tax on greenmail.
- 26 CFR 156.6001-1 · -1 Notice or regulations requiring records, statements, and special returns.
- 26 CFR 156.6011-1 · -1 General requirement of return, statement, or list.
- 26 CFR 156.6060-1 · -1 Reporting requirements for tax return preparers.
- 26 CFR 156.6061-1 · -1 Signing of returns and other documents.
- 26 CFR 156.6065-1 · -1 Verification of returns.
- 26 CFR 156.6071-1 · -1 Time for filing returns relating to greenmail.
- 26 CFR 156.6081-1 · -1 Automatic extension of time for filing a return due under chapter 54.
- 26 CFR 156.6091-1 · -1 Place for filing chapter 54 (Greenmail) tax returns.
- 26 CFR 156.6091-2 · -2 Exceptional cases.
- 26 CFR 156.6107-1 · -1 Tax return preparer must furnish copy of return and claim for refund to taxpayer and must retain a copy or record.
- 26 CFR 156.6109-1 · -1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
- 26 CFR 156.6151-1 · -1 Time and place for paying of tax shown on returns.
- 26 CFR 156.6161-1 · -1 Extension of time for paying tax or deficiency.
- 26 CFR 156.6165-1 · -1 Bonds where time to pay tax or deficiency has been extended.
- 26 CFR 156.6694-1 · -1 Section 6694 penalties applicable to tax return preparer.
- 26 CFR 156.6694-2 · -2 Penalties for understatement due to an unreasonable position.
- 26 CFR 156.6694-3 · -3 Penalty for understatement due to willful, reckless, or intentional conduct.
- 26 CFR 156.6694-4 · -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 156.6695-1 · -1 Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons.
- 26 CFR 156.6696-1 · -1 Claims for credit or refund by tax return preparers.
- 26 CFR 156.7701-1 · -1 Tax return preparer.
- 26 CFR 157.5891-1 · -1 Imposition of excise tax on structured settlement factoring transactions.
- 26 CFR 157.6001-1 · -1 Records, statements, and special returns.
- 26 CFR 157.6011-1 · -1 General requirement of return, statement, or list.
- 26 CFR 157.6060-1 · -1 Reporting requirements for tax return preparers.
- 26 CFR 157.6061-1 · -1 Signing of returns and other documents.
- 26 CFR 157.6065-1 · -1 Verification of returns.
- 26 CFR 157.6071-1 · -1 Time for filing returns.
- 26 CFR 157.6081-1 · -1 Automatic extension of time for filing a return due under chapter 55.
- 26 CFR 157.6091-1 · -1 Place for filing returns.
- 26 CFR 157.6107-1 · -1 Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
- 26 CFR 157.6109-1 · -1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
- 26 CFR 157.6151-1 · -1 Time and place for paying of tax shown on returns.
- 26 CFR 157.6161-1 · -1 Extension of time for paying tax.
- 26 CFR 157.6165-1 · -1 Bonds where time to pay tax has been extended.
- 26 CFR 157.6694-1 · -1 Section 6694 penalties applicable to tax return preparer.
- 26 CFR 157.6694-2 · -2 Penalties for understatement due to an unreasonable position.
- 26 CFR 157.6694-3 · -3 Penalty for understatement due to willful, reckless, or intentional conduct.
- 26 CFR 157.6694-4 · -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 157.6695-1 · -1 Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons.
- 26 CFR 157.6696-1 · -1 Claims for credit or refund by tax return preparers.
- 26 CFR 157.7701-1 · -1 Tax return preparer.
- 26 CFR 300.0 · User fees; in general.
- 26 CFR 300.1 · Installment agreement fee.
- 26 CFR 300.2 · Restructuring or reinstatement of installment agreement fee.
- 26 CFR 300.3 · Offer to compromise fee.
- 26 CFR 300.4 · Enrolled agent special enrollment examination fee.
- 26 CFR 300.5 · Enrollment of enrolled agent fee.
- 26 CFR 300.6 · Renewal of enrollment of enrolled agent fee.
- 26 CFR 300.7 · Enrollment of enrolled actuary fee.
- 26 CFR 300.8 · Renewal of enrollment of enrolled actuary fee.
- 26 CFR 300.9 · Renewal of enrollment of enrolled retirement plan agent fee.
- 26 CFR 300.10 · Registered tax return preparer competency examination fee.
- 26 CFR 300.11 · Fee for obtaining a preparer tax identification number.
- 26 CFR 300.12 · Fee for estate tax closing letter.
- 26 CFR 301.269B-1 · B-1 Stapled foreign corporations.
- 26 CFR 301.1474-1 · -1 Required use of electronic form for financial institutions filing Form 1042, Form 1042-S, or Form 8966.
- 26 CFR 301.6001-1 · -1 Notice or regulations requiring records, statements, and special returns.
- 26 CFR 301.6011-1 · -1 General requirement of return, statement or list.
- 26 CFR 301.6011-2 · -2 Required use of electronic form.
- 26 CFR 301.6011-3 · -3 Required use of electronic form for partnership returns.
- 26 CFR 301.6011-5 · -5 Required use of electronic form for corporate income tax returns.
- 26 CFR 301.6011-6 · -6 Statement of series and series organizations [Reserved]
- 26 CFR 301.6011-7 · -7 Specified tax return preparers required to file individual income tax returns using magnetic media.
- 26 CFR 301.6011-10 · -10 Certain organizations, including trusts, required to file unrelated business income tax returns in electronic form.
- 26 CFR 301.6011-11 · -11 Required use of electronic form for certain returns for tax-advantaged bonds.
- 26 CFR 301.6011-12 · -12 Required use of electronic form for returns of certain excise taxes under Chapters 41 and 42 of the Internal Revenue Code.
- 26 CFR 301.6011-13 · -13 Required use of electronic form for split-interest trust returns.
- 26 CFR 301.6011-14 · -14 Required use of electronic form or other machine-readable form for material advisor disclosure statements.
- 26 CFR 301.6011-15 · -15 Required use of electronic form for withholding tax returns.
- 26 CFR 301.6011(g)-1 · (g)-1 Disclosure by taxable party to the tax-exempt entity.
- 26 CFR 301.6012-1 · -1 Persons required to make returns of income.
- 26 CFR 301.6012-2 · -2 Required use of electronic form for income tax returns of certain political organizations.
- 26 CFR 301.6013-1 · -1 Joint returns of income tax by husband and wife.
- 26 CFR 301.6014-1 · -1 Income tax return—tax not computed by taxpayer.
- 26 CFR 301.6015-1 · -1 Declaration of estimated income tax by individuals.
- 26 CFR 301.6016-1 · -1 Declarations of estimated income tax by corporations.
- 26 CFR 301.6017-1 · -1 Self-employment tax returns.
- 26 CFR 301.6018-1 · -1 Estate tax returns.
- 26 CFR 301.6019-1 · -1 Gift tax returns.
- 26 CFR 301.6020-1 · -1 Returns prepared or executed by the Commissioner or other Internal Revenue Officers.