Federal (United States) · Regulations
Part 40 — EXCISE TAX PROCEDURAL REGULATIONS
21 sections
21 sections
- 26 C.F.R. § 40.0-1Introduction.
- 26 C.F.R. § 40.6011(a)-1Returns.
- 26 C.F.R. § 40.6011(a)-2Final returns.
- 26 C.F.R. § 40.6060-1Reporting requirements for tax return preparers.
- 26 C.F.R. § 40.6071(a)-1Time for filing returns.
- 26 C.F.R. § 40.6091-1Place for filing returns.
- 26 C.F.R. § 40.6101-1Period covered by returns.
- 26 C.F.R. § 40.6107-1Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
- 26 C.F.R. § 40.6109-1Tax return preparers furnishing identifying numbers for returns or claims for refund.
- 26 C.F.R. § 40.6151(a)-1Time and place for paying tax shown on return.
- 26 C.F.R. § 40.6302(a)-1Voluntary payments of excise taxes by electronic funds transfer.
- 26 C.F.R. § 40.6302(c)-1Deposits.
- 26 C.F.R. § 40.6302(c)-2Special rules for September.
- 26 C.F.R. § 40.6302(c)-3Deposits under chapter 33.
- 26 C.F.R. § 40.6694-1Section 6694 penalties applicable to tax return preparer.
- 26 C.F.R. § 40.6694-2Penalties for understatement due to an unreasonable position.
- 26 C.F.R. § 40.6694-3Penalty for understatement due to willful, reckless, or intentional conduct.
- 26 C.F.R. § 40.6694-4Extension 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 C.F.R. § 40.6695-1Other assessable penalties with respect to the preparation of tax returns for other persons.
- 26 C.F.R. § 40.6696-1Claims for credit or refund by tax return preparers.
- 26 C.F.R. § 40.7701-1Tax return preparer.