Federal (United States) · Regulations
Subpart B — Procedure and Administration
13 sections
13 sections
- 26 C.F.R. § 58.6001-1Notice or regulations requiring records, statements, and special returns.
- 26 C.F.R. § 58.6011-1General requirement of return, statement, or list.
- 26 C.F.R. § 58.6060-1Reporting requirements for tax return preparers.
- 26 C.F.R. § 58.6061-1Signing of returns and other documents.
- 26 C.F.R. § 58.6065-1Verification of returns.
- 26 C.F.R. § 58.6071-1Time for filing returns.
- 26 C.F.R. § 58.6091-1Place for filing tax returns under chapter 37 of the Internal Revenue Code.
- 26 C.F.R. § 58.6107-1Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
- 26 C.F.R. § 58.6109-1Tax return preparers furnishing identifying numbers for returns or claims for refund.
- 26 C.F.R. § 58.6151-1Time and place for paying of tax shown on returns.
- 26 C.F.R. § 58.6694-1Section 6694 penalties.
- 26 C.F.R. § 58.6695-1Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons.
- 26 C.F.R. § 58.6696-1Claims for credit or refund by tax return preparers.