Code of Federal Regulations (Last Updated: November 8, 2024) |
Title 26 - Internal Revenue |
Chapter I - Internal Revenue Service, Department of the Treasury |
SubChapter D - Miscellaneous Excise Taxes |
Part 56 - Public Charity Excise Taxes |
§ 56.6060-1 - Reporting requirements for tax return preparers. |
§ 56.4911-0 - Outline of regulations under section 4911. |
§ 56.4911-1 - Tax on excess lobbying expenditures. |
§ 56.6001-1 - Notice or regulations requiring records, statements, and special returns. |
§ 56.6011-1 - General requirement of return, statement, or list. |
§ 56.7701-1 - Tax return preparer. |
§ 56.4911-2 - Lobbying expenditures, direct lobbying communications, and grass roots lobbying communications. |
§ 56.4911-3 - Expenditures for direct and/or grass roots lobbying communications. |
§ 56.4911-4 - Exempt purpose expenditures. |
§ 56.6011-4 - Requirement of statement disclosing participation in certain transactions by taxpayers. |
§ 56.4911-5 - Communications with members. |
§ 56.4911-6 - Records of lobbying and grass roots expenditures. |
§ 56.4911-7 - Affiliated group of organizations. |
§ 56.4911-8 - Excess lobbying expenditures of affiliated group. |
§ 56.4911-9 - Application of section 501(h) to affiliated groups of organizations. |
§ 56.4911-10 - Members of a limited affiliated group of organizations. |
§ 56.6694-1 - Section 6694 penalties applicable to tax return preparer. |
§ 56.6694-2 - Penalties for understatement due to an unreasonable position. |
§ 56.6694-3 - Penalty for understatement due to willful, reckless, or intentional conduct. |
§ 56.6694-4 - 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. |
§ 56.6695-1 - Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons. |
§ 56.6696-1 - Claims for credit or refund by tax return preparers. |
§ 56.6107-1 - Tax return preparer must furnish copy of return and claim for refund to taxpayer and must retain a copy or record. |
§ 56.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund. |