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 53 - Foundation and Similar Excise Taxes |
Subpart L - Procedure and Administration |
§ 53.6060-1 - Reporting requirements for tax return preparers. |
§ 53.6001-1 - Notice or regulations requiring records, statements, and special returns. |
§ 53.6011-1 - General requirement of return, statement or list. |
§ 53.6061-1 - Signing of returns and other documents. |
§ 53.6071-1 - Time for filing returns. |
§ 53.6081-1 - Automatic extension of time for filing the return to report taxes due under section 4951 for self-dealing with a nuclear decommissioning fund. |
§ 53.6091-1 - Place for filing chapter 42 tax returns. |
§ 53.6151-1 - Time and place for paying tax shown on returns. |
§ 53.6161-1 - Extension of time for paying tax or deficiency. |
§ 53.6601-1 - Interest on underpayment, nonpayment, or extensions of time for payment, of tax. |
§ 53.6651-1 - Failure to file tax return or to pay tax. |
§ 53.7101-1 - Form of bonds. |
§ 53.7701-1 - Tax return preparer. |
§ 53.6091-2 - Exceptional cases. |
§ 53.6011-4 - Requirement of statement disclosing participation in certain transactions by taxpayers. |
§ 53.6011-1T - General requirement of return, statement or list (temporary). |
§ 53.6071-1T - Time for filing returns (temporary). |
§ 53.6081-1T - Automatic extension of time for filing the return to report taxes due under section 4951 for self-dealing with a nuclear decommissioning fund (temporary). |
§ 53.6694-1 - Section 6694 penalties applicable to tax return preparer. |
§ 53.6694-2 - Penalties for understatement due to an unreasonable position. |
§ 53.6694-3 - Penalty for understatement due to willful, reckless, or intentional conduct. |
§ 53.6694-4 - 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. |
§ 53.6065-1 - Verification of returns. |
§ 53.6165-1 - Bonds where time to pay tax or deficiency has been extended. |
§ 53.6695-1 - Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons. |
§ 53.6696-1 - Claims for credit or refund by tax return preparers. |
§ 53.6107-1 - Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record. |
§ 53.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund filed. |