26 CFR Part 40 - EXCISE TAX PROCEDURAL REGULATIONS

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Source:
T.D. 8442, 57 FR 48177, Oct. 22, 1992, unless otherwise noted.
{'United States Code': [{'Title': '26', 'Section': '6011', 'headtext': ' General requirement of return, statement, or list', 'cleanpath': '/uscode/text/26/6011'}, {'Title': '26', 'Section': '6060', 'headtext': ' Information returns of tax return preparers', 'cleanpath': '/uscode/text/26/6060'}, {'Title': '26', 'Section': '6071', 'headtext': ' Time for filing returns and other documents', 'cleanpath': '/uscode/text/26/6071'}, {'Title': '26', 'Section': '6091', 'headtext': ' Place for filing returns or other documents', 'cleanpath': '/uscode/text/26/6091'}, {'Title': '26', 'Section': '6101', 'headtext': ' Period covered by returns or other documents', 'cleanpath': '/uscode/text/26/6101'}, {'Title': '26', 'Section': '6109', 'headtext': ' Identifying numbers', 'cleanpath': '/uscode/text/26/6109'}, {'Title': '26', 'Section': '6695', 'headtext': ' Other assessable penalties with respect to the preparation of tax returns for other persons', 'cleanpath': '/uscode/text/26/6695'}, {'Title': '26', 'Section': '7805', 'headtext': ' Rules and regulations', 'cleanpath': '/uscode/text/26/7805'}], 'Statutes at Large': [], 'Public Laws': [], 'Presidential Documents': []}