26 CFR Part 157 — Excise Tax on Structured Settlement Factoring Transactions
Subpart A — Tax on Structured Settlement Factoring Transactions
Subpart B — Procedure and Administration
- § 157.6001-1— Records, statements, and special returns.
- § 157.6011-1— General requirement of return, statement, or list.
- § 157.6060-1— Reporting requirements for tax return preparers.
- § 157.6061-1— Signing of returns and other documents.
- § 157.6065-1— Verification of returns.
- § 157.6071-1— Time for filing returns.
- § 157.6081-1— Automatic extension of time for filing a return due under chapter 55.
- § 157.6091-1— Place for filing returns.
- § 157.6107-1— Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
- § 157.6109-1— Tax return preparers furnishing identifying numbers for returns or claims for refund.
- § 157.6151-1— Time and place for paying of tax shown on returns.
- § 157.6161-1— Extension of time for paying tax.
- § 157.6165-1— Bonds where time to pay tax has been extended.
- § 157.6694-1— Section 6694 penalties applicable to tax return preparer.
- § 157.6694-2— Penalties for understatement due to an unreasonable position.
- § 157.6694-3— Penalty for understatement due to willful, reckless, or intentional conduct.
- § 157.6694-4— Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
- § 157.6695-1— Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons.
- § 157.6696-1— Claims for credit or refund by tax return preparers.
- § 157.7701-1— Tax return preparer.