Federal (United States) · Regulations
Subpart ECFRe7a848e7ecebb4b — Additions to the Tax, Additional Amounts, and Assessable Penalties
37 sections
37 sections
- 26 C.F.R. § 301.6651-1Failure to file tax return or to pay tax.
- 26 C.F.R. § 301.6652-1Failure to file certain information returns.
- 26 C.F.R. § 301.6652-2Failure by exempt organizations and certain nonexempt organizations to file certain returns or to comply with section 6104(d) for taxable years beginning after December 31, 1969.
- 26 C.F.R. § 301.6652-3Failure to file information with respect to employee retirement benefit plan.
- 26 C.F.R. § 301.6653-1Failure to pay tax.
- 26 C.F.R. § 301.6654-1Failure by individual to pay estimated income tax.
- 26 C.F.R. § 301.6655-1Failure by corporation to pay estimated income tax.
- 26 C.F.R. § 301.6656-1Abatement of penalty.
- 26 C.F.R. § 301.6657-1Bad checks.
- 26 C.F.R. § 301.6658-1Addition to tax in case of jeopardy.
- 26 C.F.R. § 301.6659-1Applicable rules.
- 26 C.F.R. § 301.6671-1Rules for application of assessable penalties.
- 26 C.F.R. § 301.6672-1Failure to collect and pay over tax, or attempt to evade or defeat tax.
- 26 C.F.R. § 301.6673-1Damages assessable for instituting proceedings before the Tax Court merely for delay.
- 26 C.F.R. § 301.6674-1Fraudulent statement or failure to furnish statement to employee.
- 26 C.F.R. § 301.6678-1Failure to furnish statements to payees.
- 26 C.F.R. § 301.6679-1Failure to file returns, etc. with respect to foreign corporations or foreign partnerships for taxable years beginning after September 3, 1982.
- 26 C.F.R. § 301.6682-1False information with respect to withholding allowances based on itemized deductions.
- 26 C.F.R. § 301.6684-1Assessable penalties with respect to liability for tax under chapter 42.
- 26 C.F.R. § 301.6685-1Assessable penalties with respect to private foundations' failure to comply with section 6104(d).
- 26 C.F.R. § 301.6686-1Failure of DISC to file returns.
- 26 C.F.R. § 301.6688-1Assessable penalties with respect to information required to be furnished with respect to possessions.
- 26 C.F.R. § 301.6689-1Failure to file notice of redetermination of foreign income taxes.
- 26 C.F.R. § 301.6690-1Penalty for fraudulent statement or failure to furnish statement to plan participant.
- 26 C.F.R. § 301.6692-1Failure to file actuarial report.
- 26 C.F.R. § 301.6693-1Penalty for failure to provide reports and documents concerning individual retirement accounts or annuities.
- 26 C.F.R. § 301.6707-1Failure to furnish information regarding reportable transactions.
- 26 C.F.R. § 301.6707A-1Failure to include on any return or statement any information required to be disclosed under section 6011 with respect to a reportable transaction.
- 26 C.F.R. § 301.6708-1Failure to maintain lists of advisees with respect to reportable transactions.
- 26 C.F.R. § 301.6708-1TFailure to maintain list of investors in potentially abusive tax shelters (temporary).
- 26 C.F.R. § 301.6712-1Failure to disclose treaty-based return positions.
- 26 C.F.R. § 301.6721-0Table of Contents.
- 26 C.F.R. § 301.6721-1Failure to file correct information returns.
- 26 C.F.R. § 301.6722-1Failure to furnish correct payee statements.
- 26 C.F.R. § 301.6723-1Failure to comply with other information reporting requirements.
- 26 C.F.R. § 301.6724-1Reasonable cause.
- 26 C.F.R. § 301.6751(b)-1Supervisory and higher level official approval for penalties.