26 CFR Subpart B
Procedure and Administration
June 25, 2020
§
156.6001-1
Notice or regulations requiring records, statements, and special returns
§
156.6011-1
General requirement of return, statement, or list
§
156.6060-1
Reporting requirements for tax return preparers
§
156.6061-1
Signing of returns and other documents
§
156.6065-1
Verification of returns
§
156.6071-1
Time for filing returns relating to greenmail
§
156.6081-1
Automatic extension of time for filing a return due under chapter 54
§
156.6091-1
Place for filing chapter 54 (Greenmail) tax returns
§
156.6091-2
Exceptional cases
§
156.6107-1
Tax return preparer must furnish copy of return and claim for refund to taxpayer and must retain a copy or record
§
156.6109-1
Tax return preparers furnishing identifying numbers for returns or claims for refund
§
156.6151-1
Time and place for paying of tax shown on returns
§
156.6161-1
Extension of time for paying tax or deficiency
§
156.6165-1
Bonds where time to pay tax or deficiency has been extended
§
156.6694-1
Section 6694 penalties applicable to tax return preparer
§
156.6694-2
Penalties for understatement due to an unreasonable position
§
156.6694-3
Penalty for understatement due to willful, reckless, or intentional conduct
§
156.6694-4
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
§
156.6695-1
Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons
§
156.6696-1
Claims for credit or refund by tax return preparers
§
156.7701-1
Tax return preparer
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