Federal (United States) · Regulations
Subpart B — Procedure and Administration
20 sections
20 sections
- 26 C.F.R. § 157.6001-1Records, statements, and special returns.
- 26 C.F.R. § 157.6011-1General requirement of return, statement, or list.
- 26 C.F.R. § 157.6060-1Reporting requirements for tax return preparers.
- 26 C.F.R. § 157.6061-1Signing of returns and other documents.
- 26 C.F.R. § 157.6065-1Verification of returns.
- 26 C.F.R. § 157.6071-1Time for filing returns.
- 26 C.F.R. § 157.6081-1Automatic extension of time for filing a return due under chapter 55.
- 26 C.F.R. § 157.6091-1Place for filing returns.
- 26 C.F.R. § 157.6107-1Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
- 26 C.F.R. § 157.6109-1Tax return preparers furnishing identifying numbers for returns or claims for refund.
- 26 C.F.R. § 157.6151-1Time and place for paying of tax shown on returns.
- 26 C.F.R. § 157.6161-1Extension of time for paying tax.
- 26 C.F.R. § 157.6165-1Bonds where time to pay tax has been extended.
- 26 C.F.R. § 157.6694-1Section 6694 penalties applicable to tax return preparer.
- 26 C.F.R. § 157.6694-2Penalties for understatement due to an unreasonable position.
- 26 C.F.R. § 157.6694-3Penalty for understatement due to willful, reckless, or intentional conduct.
- 26 C.F.R. § 157.6694-4Extension 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. § 157.6695-1Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons.
- 26 C.F.R. § 157.6696-1Claims for credit or refund by tax return preparers.
- 26 C.F.R. § 157.7701-1Tax return preparer.