Subpart A - Excise Tax on Real Estate Investment Trusts

§ 55.4981-1 - [Reserved]

§ 55.4981-2 - Imposition of excise tax with respect to certain undistributed income of real estate investment trusts; calendar years beginning after December 31, 1986.

Subpart B - Excise Tax on Regulated Investment Companies

§ 55.4982-1 - Imposition of excise tax on undistributed income of regulated investment companies.

Subpart C - Procedure and Administration

§ 55.6060-1 - Reporting requirements for tax return preparers.

§ 55.6001-1 - Notice or regulations requiring records, statements, and special returns.

§ 55.6011-1 - General requirement of return, statement, or list.

§ 55.6061-1 - Signing of returns and other documents.

§ 55.6071-1 - Time for filing returns.

§ 55.6081-1 - Automatic extension of time for filing a return due under Chapter 44.

§ 55.6091-1 - Place for filing Chapter 44 tax returns.

§ 55.6151-1 - Time and place for paying of tax shown on returns.

§ 55.6161-1 - Extension of time for paying tax or deficiency.

§ 55.7701-1 - Tax return preparer.

§ 55.6091-2 - Exceptional cases.

§ 55.6081-1T - Automatic extension of time for filing a return due under Chapter 44 (temporary).

§ 55.6694-1 - Section 6694 penalties applicable to tax return preparer.

§ 55.6694-2 - Penalties for understatement due to an unreasonable position.

§ 55.6694-3 - Penalty for understatement due to willful, reckless, or intentional conduct.

§ 55.6694-4 - 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.

§ 55.6065-1 - Verification of returns.

§ 55.6165-1 - Bonds where time to pay tax or deficiency has been extended.

§ 55.6695-1 - Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons.

§ 55.6696-1 - Claims for credit or refund by tax return preparers.

§ 55.6107-1 - Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.

§ 55.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund.