Federal (United States) · Regulations
Subpart E — Administrative Provisions of Special Application to the Taxes on Wagering
18 sections
18 sections
- 26 C.F.R. § 44.6001-1Record requirements.
- 26 C.F.R. § 44.6011(a)-1Returns.
- 26 C.F.R. § 44.6060-1Reporting requirements for tax return preparers.
- 26 C.F.R. § 44.6071-1Time for filing return.
- 26 C.F.R. § 44.6091-1Place for filing returns.
- 26 C.F.R. § 44.6107-1Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
- 26 C.F.R. § 44.6109-1Tax return preparers furnishing identifying numbers for returns or claims for refund.
- 26 C.F.R. § 44.6151-1Time and place for paying taxes.
- 26 C.F.R. § 44.6419-1Credit or refund generally.
- 26 C.F.R. § 44.6419-2Credit or refund on wagers laid off by taxpayer.
- 26 C.F.R. § 44.6694-1Section 6694 penalties applicable to tax return preparer.
- 26 C.F.R. § 44.6694-2Penalties for understatement due to an unreasonable position.
- 26 C.F.R. § 44.6694-3Penalty for understatement due to willful, reckless, or intentional conduct.
- 26 C.F.R. § 44.6694-4Extension 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. § 44.6695-1Other assessable penalties with respect to the preparation of tax returns for other persons.
- 26 C.F.R. § 44.6696-1Claims for credit or refund by tax return preparers.
- 26 C.F.R. § 44.7262-1Failure to pay special tax.
- 26 C.F.R. § 44.7701-1Tax return preparer.