Federal (United States) · Regulations
Subpart C — Administrative Provisions of Special Application to Tax On Use of Certain Highway Motor Vehicles
19 sections
19 sections
- 26 C.F.R. § 41.6001-1Records.
- 26 C.F.R. § 41.6001-2Proof of payment for State registration purposes.
- 26 C.F.R. § 41.6001-3Proof of payment for entry into the United States.
- 26 C.F.R. § 41.6011(a)-1Returns.
- 26 C.F.R. § 41.6060-1Reporting requirements for tax return preparers.
- 26 C.F.R. § 41.6071(a)-1Time for filing returns.
- 26 C.F.R. § 41.6091-1Place for filing returns.
- 26 C.F.R. § 41.6101-1Period covered by returns.
- 26 C.F.R. § 41.6107-1Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
- 26 C.F.R. § 41.6109-1Identifying numbers.
- 26 C.F.R. § 41.6109-2Tax return preparers furnishing identifying numbers for returns or claims for refund filed after December 31, 2008.
- 26 C.F.R. § 41.6151(a)-1Time and place for paying tax.
- 26 C.F.R. § 41.6694-1Section 6694 penalties applicable to tax return preparer.
- 26 C.F.R. § 41.6694-2Penalties for understatement due to an unreasonable position.
- 26 C.F.R. § 41.6694-3Penalty for understatement due to willful, reckless, or intentional conduct.
- 26 C.F.R. § 41.6694-4Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
- 26 C.F.R. § 41.6695-1Other assessable penalties with respect to the preparation of tax returns for other persons.
- 26 C.F.R. § 41.6696-1Claims for credit or refund by tax return preparers.
- 26 C.F.R. § 41.7701-1Tax return preparer.