26 CFR 55, Subpart C - Procedure and Administration
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- § 55.6001-1 — Notice or regulations requiring records, statements, and special returns.
- § 55.6011-1 — General requirement of return, statement, or list.
- § 55.6060-1 — Reporting requirements for tax return preparers.
- § 55.6061-1 — Signing of returns and other documents.
- § 55.6065-1 — Verification of returns.
- § 55.6071-1 — Time for filing returns.
- § 55.6081-1 — Automatic extension of time for filing a return due under Chapter 44.
- § 55.6091-1 — Place for filing Chapter 44 tax returns.
- § 55.6091-2 — Exceptional cases.
- § 55.6107-1 — Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
- § 55.6109-1 — Tax return preparers furnishing identifying numbers for returns or claims for refund.
- § 55.6151-1 — Time and place for paying of tax shown on returns.
- § 55.6161-1 — Extension of time for paying tax or deficiency.
- § 55.6165-1 — Bonds where time to pay tax or deficiency has been extended.
- § 55.6694-1 — Section 6694 penalties applicable to tax return preparer.
- § 55.6694-2 — Penalties for understatement due to an unreasonable position.
- § 55.6694-3 — Penalty for understatement due to willful, reckless, or intentional conduct.
- § 55.6694-4 — 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.
- § 55.6695-1 — Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons.
- § 55.6696-1 — Claims for credit or refund by tax return preparers.
- § 55.7701-1 — 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.
