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Regulations last checked for updates: May 17, 2025
Title 26 - Internal Revenue last revised: Feb 28, 2025
All Titles
Title 26
Chapter I
Part 58
Subpart B - Subpart B—Procedure and Administration
§ 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.
authority:
26 U.S.C. 4501
(f) and 7805
source:
89 FR 55049, July 3, 2024, unless otherwise noted.
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