26 CFR 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.