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Code of Federal Regulations (Last Updated: May 6, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter D - Miscellaneous Excise Taxes |
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Part 40 - Excise Tax Procedural Regulations |
| § 40.0-1 - Introduction. |
| § 40.6060-1 - Reporting requirements for tax return preparers. |
| § 40.6011(a)-1 - Returns. |
| § 40.6071(a)-1 - Time for filing returns. |
| § 40.6109(a)-1 - Identifying numbers. |
| § 40.6151(a)-1 - Time and place for paying tax shown on return. |
| § 40.6302(a)-1 - Voluntary payments of excise taxes by electronic funds transfer. |
| § 40.6011(a)-2 - Final returns. |
| § 40.6071(a)-2 - Time for filing quarterly returns under chapter 33 and sections 4681 and 4682(h). |
| § 40.6071(a)-3 - Time for an eligible air carrier to file a return for the third calendar quarter of 2001. |
| § 40.6302(c)-1 - Deposits. |
| § 40.6302(c)-2 - Special rules for September. |
| § 40.6302(c)-3 - Deposits under chapter 33. |
| § 40.6302(c)-4 - Special rule for use of Government depositaries under section 4081. |
| § 40.6011(a)-1T - Returns (temporary). |
| § 40.6302(c)-1T - Deposits (temporary). |
| § 40.6302(c)-2T - Special rule for use of Government depositaries under section 4681 (temporary). |
| § 40.6302(c)-3T - Special rules for use of Government depositaries under chapter 33 (temporary). |
| § 40.6091-1 - Place for filing returns. |
| § 40.6101-1 - Period covered by returns. |
| § 40.7701-1 - Tax return preparer. |
| § 40.0-1T - Introduction (temporary). |
| § 40.6694-1 - Section 6694 penalties applicable to tax return preparer. |
| § 40.6694-2 - Penalties for understatement due to an unreasonable position. |
| § 40.6694-3 - Penalty for understatement due to willful, reckless, or intentional conduct. |
| § 40.6694-4 - 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. |
| § 40.6695-1 - Other assessable penalties with respect to the preparation of tax returns for other persons. |
| § 40.6696-1 - Claims for credit or refund by tax return preparers. |
| § 40.6107-1 - Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record. |
| § 40.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund. |
| § 40.9999-1 - Examples. |