26 CFR Part 40 - EXCISE TAX PROCEDURAL REGULATIONS

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  1. § 40.0-1 Introduction.
  2. § 40.6011(a)-1 Returns.
  3. § 40.6011(a)-2 Final returns.
  4. § 40.6060-1 Reporting requirements for tax return preparers.
  5. § 40.6071(a)-1 Time for filing returns.
  6. § 40.6091-1 Place for filing returns.
  7. § 40.6101-1 Period covered by returns.
  8. § 40.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
  9. § 40.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
  10. § 40.6151(a)-1 Time and place for paying tax shown on return.
  11. § 40.6302(a)-1 Voluntary payments of excise taxes by electronic funds transfer.
  12. § 40.6302(c)-1 Deposits.
  13. § 40.6302(c)-2 Special rules for September.
  14. § 40.6302(c)-3 Deposits under chapter 33.
  15. § 40.6694-1 Section 6694 penalties applicable to tax return preparer.
  16. § 40.6694-2 Penalties for understatement due to an unreasonable position.
  17. § 40.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
  18. § 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.
  19. § 40.6695-1 Other assessable penalties with respect to the preparation of tax returns for other persons.
  20. § 40.6696-1 Claims for credit or refund by tax return preparers.
  21. § 40.7701-1 Tax return preparer.
Authority:
26 U.S.C. 7805.

Section 40.6011(a)-1 also issued under 26 U.S.C. 6011(a).

Section 40.6011(a)-2 also issued under 26 U.S.C. 6011(a).

Section 40.6060-1 also issued under 26 U.S.C. 6060(a).

Section 40.6071(a)-1 also issued under 26 U.S.C. 6071(a).

Section 40.6091-1 also issued under 26 U.S.C. 6091.

Section 40.6101-1 also issued under 26 U.S.C. 6101.

Section 40.6109-1 also issued under 26 U.S.C. 6109(a).

Section 40.6109-2 also issued under 26 U.S.C. 6109(a).

Section 40.6302(a)-1 also issued under 26 U.S.C. 6302 (a) and (h).

Section 40.6302(c)-1 also issued under 26 U.S.C. 6302(a) and (h).

Section 40.6302(c)-2 also issued under 26 U.S.C. 6302(a).

Section 40.6302(c)-3 also issued under 26 U.S.C. 6302(a).

Section 40.6695-1 also issued under 26 U.S.C. 6695(b).

Source:
T.D. 8442, 57 FR 48177, Oct. 22, 1992, unless otherwise noted.