26 CFR Part 56 — Public Charity Excise Taxes
- § 56.4911-0— Outline of regulations under section 4911.
- § 56.4911-1— Tax on excess lobbying expenditures.
- § 56.4911-2— Lobbying expenditures, direct lobbying communications, and grass roots lobbying communications.
- § 56.4911-3— Expenditures for direct and/or grass roots lobbying communications.
- § 56.4911-4— Exempt purpose expenditures.
- § 56.4911-5— Communications with members.
- § 56.4911-6— Records of lobbying and grass roots expenditures.
- § 56.4911-7— Affiliated group of organizations.
- § 56.4911-8— Excess lobbying expenditures of affiliated group.
- § 56.4911-9— Application of section 501(h) to affiliated groups of organizations.
- § 56.4911-10— Members of a limited affiliated group of organizations.
- § 56.6001-1— Notice or regulations requiring records, statements, and special returns.
- § 56.6011-1— General requirement of return, statement, or list.
- § 56.6011-4— Requirement of statement disclosing participation in certain transactions by taxpayers.
- § 56.6060-1— Reporting requirements for tax return preparers.
- § 56.6107-1— Tax return preparer must furnish copy of return and claim for refund to taxpayer and must retain a copy or record.
- § 56.6109-1— Tax return preparers furnishing identifying numbers for returns or claims for refund.
- § 56.6694-1— Section 6694 penalties applicable to tax return preparer.
- § 56.6694-2— Penalties for understatement due to an unreasonable position.
- § 56.6694-3— Penalty for understatement due to willful, reckless, or intentional conduct.
- § 56.6694-4— 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.
- § 56.6695-1— Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons.
- § 56.6696-1— Claims for credit or refund by tax return preparers.
- § 56.7701-1— Tax return preparer.