Federal (United States) · Regulations
Subpart L — Procedure and Administration
25 sections
25 sections
- 26 C.F.R. § 53.6001-1Notice or regulations requiring records, statements, and special returns.
- 26 C.F.R. § 53.6011-1General requirement of return, statement or list.
- 26 C.F.R. § 53.6011-4Requirement of statement disclosing participation in certain transactions by taxpayers.
- 26 C.F.R. § 53.6060-1Reporting requirements for tax return preparers.
- 26 C.F.R. § 53.6061-1Signing of returns and other documents.
- 26 C.F.R. § 53.6065-1Verification of returns.
- 26 C.F.R. § 53.6071-1Time for filing returns.
- 26 C.F.R. § 53.6081-1Automatic extension of time for filing the return to report taxes due under section 4951 for self-dealing with a nuclear decommissioning fund.
- 26 C.F.R. § 53.6091-1Place for filing chapter 42 tax returns.
- 26 C.F.R. § 53.6091-2Exceptional cases.
- 26 C.F.R. § 53.6107-1Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
- 26 C.F.R. § 53.6109-1Tax return preparers furnishing identifying numbers for returns or claims for refund filed.
- 26 C.F.R. § 53.6151-1Time and place for paying tax shown on returns.
- 26 C.F.R. § 53.6161-1Extension of time for paying tax or deficiency.
- 26 C.F.R. § 53.6165-1Bonds where time to pay tax or deficiency has been extended.
- 26 C.F.R. § 53.6601-1Interest on underpayment, nonpayment, or extensions of time for payment, of tax.
- 26 C.F.R. § 53.6651-1Failure to file tax return or to pay tax.
- 26 C.F.R. § 53.6694-1Section 6694 penalties applicable to tax return preparer.
- 26 C.F.R. § 53.6694-2Penalties for understatement due to an unreasonable position.
- 26 C.F.R. § 53.6694-3Penalty for understatement due to willful, reckless, or intentional conduct.
- 26 C.F.R. § 53.6694-4Extension 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. § 53.6695-1Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons.
- 26 C.F.R. § 53.6696-1Claims for credit or refund by tax return preparers.
- 26 C.F.R. § 53.7101-1Form of bonds.
- 26 C.F.R. § 53.7701-1Tax return preparer.