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Regulations last checked for updates: Apr 04, 2025
Title 26 - Internal Revenue last revised: Feb 28, 2025
All Titles
Title 26
Chapter I
Part 55
Subpart C - Subpart C—Procedure and Administration
§ 55.6001-1 - Notice or regulations requiring records, statements, and special returns.
§ 55.6011-1 - General requirement of return, statement, or list.
§ 55.6060-1 - Reporting requirements for tax return preparers.
§ 55.6061-1 - Signing of returns and other documents.
§ 55.6065-1 - Verification of returns.
§ 55.6071-1 - Time for filing returns.
§ 55.6081-1 - Automatic extension of time for filing a return due under Chapter 44.
§ 55.6091-1 - Place for filing Chapter 44 tax returns.
§ 55.6091-2 - Exceptional cases.
§ 55.6107-1 - Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
§ 55.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund.
§ 55.6151-1 - Time and place for paying of tax shown on returns.
§ 55.6161-1 - Extension of time for paying tax or deficiency.
§ 55.6165-1 - Bonds where time to pay tax or deficiency has been extended.
§ 55.6694-1 - Section 6694 penalties applicable to tax return preparer.
§ 55.6694-2 - Penalties for understatement due to an unreasonable position.
§ 55.6694-3 -
§ 55.6694-4 - 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.
§ 55.6695-1 - Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons.
§ 55.6696-1 - Claims for credit or refund by tax return preparers.
§ 55.7701-1 - Tax return preparer.
authority:
26 U.S.C. 6001
,
6011
,
6071
,
6091
,
and
source:
T.D. 7767, 46 FR 11282, Feb. 6, 1981; 46 FR 15263, Mar. 5, 1981, unless otherwise noted.
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