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Regulations last checked for updates: Nov 21, 2024
Title 26 - Internal Revenue last revised: Nov 05, 2024
All Titles
Title 26
Chapter I
Part 40 - PART 40—EXCISE TAX PROCEDURAL REGULATIONS
§ 40.0-1 - Introduction.
§ 40.6011(a)-1 - Returns.
§ 40.6011(a)-2 - Final returns.
§ 40.6060-1 - Reporting requirements for tax return preparers.
§ 40.6071(a)-1 - Time for filing returns.
§ 40.6091-1 - Place for filing returns.
§ 40.6101-1 - Period covered by returns.
§ 40.6107-1 - Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
§ 40.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund.
§ 40.6151(a)-1 - Time and place for paying tax shown on return.
§ 40.6302(a)-1 - Voluntary payments of excise taxes by electronic funds transfer.
§ 40.6302(c)-1 - Deposits.
§ 40.6302(c)-2 - Special rules for September.
§ 40.6302(c)-3 - Deposits under chapter 33.
§ 40.6694-1 - Section 6694 penalties applicable to tax return preparer.
§ 40.6694-2 - Penalties for understatement due to an unreasonable position.
§ 40.6694-3 - Penalty for understatement due to willful, reckless, or intentional conduct.
§ 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.
§ 40.6695-1 - Other assessable penalties with respect to the preparation of tax returns for other persons.
§ 40.6696-1 - Claims for credit or refund by tax return preparers.
§ 40.7701-1 - Tax return preparer.
authority:
26 U.S.C. 7805.
source:
T.D. 8442, 57 FR 48177, Oct. 22, 1992, unless otherwise noted.
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