26 CFR 44, Subpart E - Administrative Provisions of Special Application to the Taxes on Wagering
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- § 44.6001-1 — Record requirements.
- § 44.6011(a)-1 — Returns.
- § 44.6060-1 — Reporting requirements for tax return preparers.
- § 44.6071-1 — Time for filing return.
- § 44.6091-1 — Place for filing returns.
- § 44.6107-1 — Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
- § 44.6109-1 — Tax return preparers furnishing identifying numbers for returns or claims for refund.
- § 44.6151-1 — Time and place for paying taxes.
- § 44.6419-1 — Credit or refund generally.
- § 44.6419-2 — Credit or refund on wagers laid off by taxpayer.
- § 44.6694-1 — Section 6694 penalties applicable to tax return preparer.
- § 44.6694-2 — Penalties for understatement due to an unreasonable position.
- § 44.6694-3 — Penalty for understatement due to willful, reckless, or intentional conduct.
- § 44.6694-4 — Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
- § 44.6695-1 — Other assessable penalties with respect to the preparation of tax returns for other persons.
- § 44.6696-1 — Claims for credit or refund by tax return preparers.
- § 44.7262-1 — Failure to pay special tax.
- § 44.7701-1 — Tax return preparer.
Title 26 published on 2012-04-01
no entries appear in the Federal Register after this date.
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.
This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].
It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.
