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Title 26 published on 2013-04-01
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.
§ 6001 - Notice or regulations requiring records, statements, and special returns
§ 6011 - General requirement of return, statement, or list
§ 6060 - Information returns of tax return preparers
§ 6061 - Signing of returns and other documents
§ 6071 - Time for filing returns and other documents
§ 6081 - Extension of time for filing returns
§ 6091 - Place for filing returns or other documents
§ 6109 - Identifying numbers
§ 6161 - Extension of time for paying tax
§ 6695 - Other assessable penalties with respect to the preparation of tax returns for other persons
§ 7805 - Rules and regulations