26 CFR Subpart C
Administrative Provisions of Special Application to Tax On Use of Certain Highway Motor Vehicles
June 25, 2020
§
41.6694-3
Penalty for understatement due to willful, reckless, or intentional conduct
§
41.6001-1
Records
§
41.6001-2
Proof of payment for State registration purposes
§
41.6001-3
Proof of payment for entry into the United States
§
41.6011(a)-1
Returns
§
41.6060-1
Reporting requirements for tax return preparers
§
41.6071(a)-1
Time for filing returns
§
41.6091-1
Place for filing returns
§
41.6101-1
Period covered by returns
§
41.6107-1
Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record
§
41.6109-1
Identifying numbers
§
41.6109-2
Tax return preparers furnishing identifying numbers for returns or claims for refund filed after December 31, 2008
§
41.6151(a)-1
Time and place for paying tax
§
41.6694-1
Section 6694 penalties applicable to tax return preparer
§
41.6694-2
Penalties for understatement due to an unreasonable position
§
41.6694-4
Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters
§
41.6695-1
Other assessable penalties with respect to the preparation of tax returns for other persons
§
41.6696-1
Claims for credit or refund by tax return preparers
§
41.7701-1
Tax return preparer
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