26 CFR Topic
Procedure and Administration
June 25, 2020
§
20.6001-1
Persons required to keep records and render statements
§
20.6011-1
General requirement of return, statement, or list
§
20.6011-4
Requirement of statement disclosing participation in certain transactions by taxpayers
§
20.6018-1
Returns
§
20.6018-2
Returns; person required to file return
§
20.6018-3
Returns; contents of returns
§
20.6018-4
Returns; documents to accompany the return
§
20.6036-1
Notice of qualification as executor of estate of decedent dying before 1971
§
20.6036-2
Notice of qualification as executor of estate of decedent dying after 1970
§
20.6060-1
Reporting requirements for tax return preparers
§
20.6061-1
Signing of returns and other documents
§
20.6065-1
Verification of returns
§
20.6321
Statutory provisions; lien for taxes
§
20.6071-1
Time for filing preliminary notice required by §20.6036-1
§
20.6075-1
Returns; time for filing estate tax return
§
20.6081-1
Extension of time for filing the return
§
20.6091-1
Place for filing returns or other documents
§
20.6091-2
Exceptional cases
§
20.6107-1
Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record
§
20.6109-1
Tax return preparers furnishing identifying numbers for returns or claims for refund
§
20.6321-1
Lien for taxes
§
20.6151-1
Time and place for paying tax shown on the return
§
20.6161-1
Extension of time for paying tax shown on the return
§
20.6161-2
Extension of time for paying deficiency in tax
§
20.6163-1
Extension of time for payment of estate tax on value of reversionary or remainder interest in property
§
20.6165-1
Bonds where time to pay tax or deficiency has been extended
§
20.6166-1
Election of alternate extension of time for payment of estate tax where estate consists largely of interest in closely held business
§
20.6166A-1
Extension of time for payment of estate tax where estate consists largely of interest in closely held business
§
20.6166A-2
Definition of an interest in a closely held business
§
20.6166A-3
Acceleration of payment
§
20.6166A-4
Special rules applicable where due date of return was before September 3, 1958
§
20.6302-1
Voluntary payments of estate taxes by electronic funds transfer
§
20.6314-1
Duplicate receipts for payment of estate taxes
§
20.6323-1
Validity and priority against certain persons
§
20.6324-1
Special lien for estate tax
§
20.6324A-1
Special lien for estate tax deferred under section 6166 or 6166A
§
20.6324B-1
Special lien for additional estate tax attributable to farm, etc., valuation
§
20.6325-1
Release of lien or partial discharge of property; transfer certificates in nonresident estates
§
20.6601-1
Interest on underpayment, nonpayment, or extensions of time for payment, of tax
§
20.6694-1
Section 6694 penalties applicable to tax return preparer
§
20.6694-2
Penalties for understatement due to an unreasonable position
§
20.6694-3
Penalty for understatement due to willful, reckless, or intentional conduct
§
20.6694-4
Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters
§
20.6695-1
Other assessable penalties with respect to the preparation of tax returns for other persons
§
20.6696-1
Claims for credit or refund by tax return preparers or appraisers
§
20.6905-1
Discharge of executor from personal liability for decedent's income and gift taxes
§
20.7101-1
Form of bonds
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