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Title 26 Part 55

Title 26 → Chapter I → Subchapter D → Part 55

Electronic Code of Federal Regulations e-CFR

Title 26 Part 55

Title 26Chapter ISubchapter DPart 55


TITLE 26—Internal Revenue

CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)

SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES (CONTINUED)

PART 55—EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES

rule

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.
rule

Subpart B—EXCISE TAX ON REGULATED INVESTMENT COMPANIES

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

Subpart C—PROCEDURE AND ADMINISTRATION

§55.6001-1
Notice or regulations requiring records, statements, and special returns.
§55.6011-1
General requirement of return, statement, or list.
§55.6060-1
Reporting requirements for tax return preparers.
§55.6061-1
Signing of returns and other documents.
§55.6065-1
Verification of returns.
§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.
§55.6091-2
Exceptional cases.
§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.
§55.6151-1
Time and place for paying of tax shown on returns.
§55.6161-1
Extension of time for paying tax or deficiency.
§55.6165-1
Bonds where time to pay tax or deficiency has been extended.
§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.
§55.6695-1
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.
§55.7701-1
Tax return preparer.

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