26 CFR Subpart E
Administrative Provisions of Special Application to the Taxes on Wagering
June 25, 2020
§
44.6694-2
Penalties for understatement due to an unreasonable position
§
44.6001-1
Record requirements
§
44.6011(a)-1
Returns
§
44.6060-1
Reporting requirements for tax return preparers
§
44.6071-1
Time for filing return
§
44.6091-1
Place for filing returns
§
44.6107-1
Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record
§
44.6109-1
Tax return preparers furnishing identifying numbers for returns or claims for refund
§
44.6151-1
Time and place for paying taxes
§
44.6419-1
Credit or refund generally
§
44.6419-2
Credit or refund on wagers laid off by taxpayer
§
44.6694-1
Section 6694 penalties applicable to tax return preparer
§
44.6694-3
Penalty for understatement due to willful, reckless, or intentional conduct
§
44.6694-4
Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters
§
44.6695-1
Other assessable penalties with respect to the preparation of tax returns for other persons
§
44.6696-1
Claims for credit or refund by tax return preparers
§
44.7262-1
Failure to pay special tax
§
44.7701-1
Tax return preparer
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