REGULATIONS
Rulings
AD/CVD
Notices
HTSUS
U.S. Code
Regs
More
Ports
About
Updates
Apps
Larger font
Smaller font
CustomsMobile Pro
beta now open!
Apply for a FREE beta account. Spaces are limited so apply today.
SIGNUP FOR BETA
SEARCH
Sort by Rank
Titles Ascending
Titles Descending
10 per page
25 Result/page
50 Result/page
Regulations last checked for updates: Nov 22, 2024
Title 26 - Internal Revenue last revised: Nov 20, 2024
All Titles
Title 26
Chapter I
Part 301
Subpart 0 - Additions to the Tax, Additional Amounts, and Assessable Penalties
ADDITIONS TO THE TAX AND ADDITIONAL AMOUNTS
§ 301.6651-1 - Failure to file tax return or to pay tax.
§ 301.6652-1 - Failure to file certain information returns.
§ 301.6652-2 - Failure by exempt organizations and certain nonexempt organizations to file certain returns or to comply with section 6104(d) for taxable years beginning after December 31, 1969.
§ 301.6652-3 - Failure to file information with respect to employee retirement benefit plan.
§ 301.6653-1 - Failure to pay tax.
§ 301.6654-1 - Failure by individual to pay estimated income tax.
§ 301.6655-1 - Failure by corporation to pay estimated income tax.
§ 301.6656-1 - Abatement of penalty.
§ 301.6657-1 - Bad checks.
§ 301.6658-1 - Addition to tax in case of jeopardy.
§ 301.6659-1 - Applicable rules.
§ 301.6671-1 - Rules for application of assessable penalties.
§ 301.6672-1 - Failure to collect and pay over tax, or attempt to evade or defeat tax.
§ 301.6673-1 - Damages assessable for instituting proceedings before the Tax Court merely for delay.
§ 301.6674-1 - Fraudulent statement or failure to furnish statement to employee.
§ 301.6678-1 - Failure to furnish statements to payees.
§ 301.6679-1 - Failure to file returns, etc. with respect to foreign corporations or foreign partnerships for taxable years beginning after September 3, 1982.
§ 301.6682-1 - False information with respect to withholding allowances based on itemized deductions.
§ 301.6684-1 - Assessable penalties with respect to liability for tax under chapter 42.
§ 301.6685-1 - Assessable penalties with respect to private foundations' failure to comply with section 6104(d).
§ 301.6686-1 - Failure of DISC to file returns.
§ 301.6688-1 - Assessable penalties with respect to information required to be furnished with respect to possessions.
§ 301.6689-1 - Failure to file notice of redetermination of foreign income taxes.
§ 301.6690-1 - Penalty for fraudulent statement or failure to furnish statement to plan participant.
§ 301.6692-1 - Failure to file actuarial report.
§ 301.6693-1 - Penalty for failure to provide reports and documents concerning individual retirement accounts or annuities.
§ 301.6707-1 - Failure to furnish information regarding reportable transactions.
§ 301.6707A-1 - Failure to include on any return or statement any information required to be disclosed under section 6011 with respect to a reportable transaction.
§ 301.6708-1 - Failure to maintain lists of advisees with respect to reportable transactions.
§ 301.6708-1T - Failure to maintain list of investors in potentially abusive tax shelters (temporary).
§ 301.6712-1 - Failure to disclose treaty-based return positions.
§ 301.6721-0 - Table of Contents.
§ 301.6721-1 - Failure to file correct information returns.
§ 301.6722-1 - Failure to furnish correct payee statements.
§ 301.6723-1 - Failure to comply with other information reporting requirements.
§ 301.6724-1 - Reasonable cause.
authority:
Section 301.1474-1 also issued under
26 U.S.C. 1474
(f)
source:
32 FR 15241, Nov. 3, 1967, unless otherwise noted.
.list_box li,p,.cm-search-info,.cm-search-detail,.abt span,.expand-collapse_top
Get the CustomsMobile app!