26 CFR Topic
Procedure and Administration
June 25, 2020
§
25.6091-2
Exceptional cases
§
25.6001-1
Records required to be kept
§
25.6011-1
General requirement of return, statement, or list
§
25.6011-4
Requirement of statement disclosing participation in certain transactions by taxpayers
§
25.6019-1
Persons required to file returns
§
25.6019-2
Returns required in case of consent under section 2513
§
25.6019-3
Contents of return
§
25.6091-1
Place for filing returns and other documents
§
25.6019-4
Description of property listed on return
§
25.6060-1
Reporting requirements for tax return preparers
§
25.6061-1
Signing of returns and other documents
§
25.6065-1
Verification of returns
§
25.6075-1
Returns, time for filing gift tax returns for gifts made after December 31, 1981
§
25.6075-2
Returns; time for filing gift tax returns for gifts made after December 31, 1976, and before January 1, 1982
§
25.6081-1
Automatic extension of time for filing gift tax returns
§
25.6107-1
Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record
§
25.6109-1
Tax return preparers furnishing identifying numbers for returns or claims for refund
§
25.6151-1
Time and place for paying tax shown on return
§
25.6161-1
Extension of time for paying tax or deficiency
§
25.6165-1
Bonds where time to pay tax or deficiency has been extended
§
25.6302-1
Voluntary payments of gift taxes by electronic funds transfer
§
25.6321-1
Lien for taxes
§
25.6323-1
Validity and priority against certain persons
§
25.6324-1
Special lien for gift tax
§
25.6601-1
Interest on underpayment, nonpayment, or extensions of time for payment, of tax
§
25.7101-1
Form of bonds
§
25.6694-1
Section 6694 penalties applicable to tax return preparer
§
25.6694-2
Penalties for understatement due to an unreasonable position
§
25.6694-3
Penalty for understatement due to willful, reckless, or intentional conduct
§
25.6694-4
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
§
25.6695-1
Other assessable penalties with respect to the preparation of tax returns for other persons
§
25.6696-1
Claims for credit or refund by tax return preparers
§
25.6905-1
Discharge of executor from personal liability for decedent's income and gift taxes
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