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 41 - Excise Tax on Use of Certain Highway Motor Vehicles |
Subpart C - Administrative Provisions of Special Application to Tax On Use of Certain Highway Motor Vehicles |
Subpart C - Administrative Provisions of Special Application to Tax On Use of Certain Highway Motor Vehicles
§ 41.6060-1 - Reporting requirements for tax return preparers. |
§ 41.6011(a)-1 - Returns. |
§ 41.6071(a)-1 - Time for filing returns. |
§ 41.6081(a)-1 - Extension of time for filing returns. |
§ 41.6151(a)-1 - Time and place for paying tax. |
§ 41.6161(a)(1)-1 - Extension of time for paying tax. |
§ 41.6302(b)-1 - Method of collection. |
§ 41.6071(a)-1T - Time for filing returns (temporary). |
§ 41.6151(a)-1T - Time and place for paying tax (temporary). |
§ 41.6001-1 - Records. |
§ 41.6091-1 - Place for filing returns. |
§ 41.6101-1 - Period covered by returns. |
§ 41.7701-1 - Tax return preparer. |
§ 41.6001-2 - Proof of payment for State registration purposes. |
§ 41.6001-3 - Proof of payment for entry into the United States. |
§ 41.6001-2T - Proof of payment for State registration purposes (temporary). |
§ 41.6694-1 - Section 6694 penalties applicable to tax return preparer. |
§ 41.6694-2 - Penalties for understatement due to an unreasonable position. |
§ 41.6694-3 - Penalty for understatement due to willful, reckless, or intentional conduct. |
§ 41.6694-4 - Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters. |
§ 41.6695-1 - Other assessable penalties with respect to the preparation of tax returns for other persons. |
§ 41.7805-1 - Promulgation of regulations. |
§ 41.6156-1 - Installment payments of tax on use of highway motor vehicle. |
§ 41.6696-1 - Claims for credit or refund by tax return preparers. |
§ 41.6107-1 - Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record. |
§ 41.6109-1 - Identifying numbers. |
§ 41.6109-2 - Tax return preparers furnishing identifying numbers for returns or claims for refund filed after December 31, 2008. |