26 CFR Part 58 - Subpart B - Procedure and Administration
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- § 58.6001-1 Notice or regulations requiring records, statements, and special returns.
- § 58.6011-1 General requirement of return, statement, or list.
- § 58.6060-1 Reporting requirements for tax return preparers.
- § 58.6061-1 Signing of returns and other documents.
- § 58.6065-1 Verification of returns.
- § 58.6071-1 Time for filing returns.
- § 58.6091-1 Place for filing tax returns under chapter 37 of the Internal Revenue Code.
- § 58.6107-1 Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
- § 58.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
- § 58.6151-1 Time and place for paying of tax shown on returns.
- § 58.6694-1 Section 6694 penalties.
- § 58.6695-1 Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons.
- § 58.6696-1 Claims for credit or refund by tax return preparers.