26 CFR Subpart L
Procedure and Administration
June 25, 2020
§
53.7701-1
Tax return preparer
§
53.6071-1
Time for filing returns
§
53.6081-1
Automatic extension of time for filing the return to report taxes due under section 4951 for self-dealing with a nuclear decommissioning fund
§
53.6001-1
Notice or regulations requiring records, statements, and special returns
§
53.6011-1
General requirement of return, statement or list
§
53.6011-4
Requirement of statement disclosing participation in certain transactions by taxpayers
§
53.6060-1
Reporting requirements for tax return preparers
§
53.6061-1
Signing of returns and other documents
§
53.6065-1
Verification of returns
§
53.6091-1
Place for filing chapter 42 tax returns
§
53.6091-2
Exceptional cases
§
53.6107-1
Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record
§
53.6109-1
Tax return preparers furnishing identifying numbers for returns or claims for refund filed
§
53.6151-1
Time and place for paying tax shown on returns
§
53.6161-1
Extension of time for paying tax or deficiency
§
53.6165-1
Bonds where time to pay tax or deficiency has been extended
§
53.6601-1
Interest on underpayment, nonpayment, or extensions of time for payment, of tax
§
53.6696-1
Claims for credit or refund by tax return preparers
§
53.6651-1
Failure to file tax return or to pay tax
§
53.6694-1
Section 6694 penalties applicable to tax return preparer
§
53.6694-2
Penalties for understatement due to an unreasonable position
§
53.6694-3
Penalty for understatement due to willful, reckless, or intentional conduct
§
53.6694-4
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
§
53.6695-1
Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons
§
53.7101-1
Form of bonds
Tried the LawStack mobile app?
Join thousands and try LawStack mobile for FREE today.
- Carry the law offline, wherever you go.
- Download CFR, USC, rules, and state law to your mobile device.
