26 CFR Part 55 — Excise Tax on Real Estate Investment Trusts and Regulated Investment Companies
Subpart A — Excise Tax on Real Estate Investment Trusts
Subpart B — Excise Tax on Regulated Investment Companies
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— Penalty for understatement due to willful, reckless, or intentional conduct.
- § 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.