26 CFR Part 40
EXCISE TAX PROCEDURAL REGULATIONS
June 25, 2020
§
40.7701-1
Tax return preparer
§
40.6696-1
Claims for credit or refund by tax return preparers
§
40.6071(a)-1
Time for filing returns
§
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)-3
Time for an eligible air carrier to file a return for the third calendar quarter of 2001
§
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
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