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 55 - Excise Tax on Real Estate Investment Trusts and 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. |