26 CFR Part 40 - EXCISE TAX PROCEDURAL REGULATIONS
- § 40.0-1 — Introduction.
- § 40.0-1T — Introduction (temporary).
- § 40.6011(a)-1 — Returns.
- § 40.6011(a)-2 — Final returns.
- § 40.6060-1 — Reporting requirements for tax return preparers.
- § 40.6071(a)-1 — Time for filing returns.
- § 40.6071(a)-3 — Time for an eligible air carrier to file a return for the third calendar quarter of 2001.
- § 40.6091-1 — Place for filing returns.
- § 40.6101-1 — Period covered by returns.
- § 40.6107-1 — Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
- § 40.6109-1 — Tax return preparers furnishing identifying numbers for returns or claims for refund.
- § 40.6151(a)-1 — Time and place for paying tax shown on return.
- § 40.6302(a)-1 — Voluntary payments of excise taxes by electronic funds transfer.
- § 40.6302(c)-1 — Deposits.
- § 40.6302(c)-1T — Deposits (temporary).
- § 40.6302(c)-2 — Special rules for September.
- § 40.6302(c)-3 — Deposits under chapter 33.
- § 40.6694-1 — Section 6694 penalties applicable to tax return preparer.
- § 40.6694-2 — Penalties for understatement due to an unreasonable position.
- § 40.6694-3 — Penalty for understatement due to willful, reckless, or intentional conduct.
- § 40.6694-4 — Extension 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.
- § 40.6695-1 — Other assessable penalties with respect to the preparation of tax returns for other persons.
- § 40.6696-1 — Claims for credit or refund by tax return preparers.
- § 40.7701-1 — Tax return preparer.
Title 26 published on 2012-04-01
The following are only the Rules published in the Federal Register after the published date of Title 26.
For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.
This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.
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Title 26 published on 2012-04-01
The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR 40 after this date.
