Title 26

PART 40

Part 40 - Excise Tax Procedural Regulations

PART 40 - EXCISE TAX PROCEDURAL REGULATIONS Authority:26 U.S.C. 7805.

Section 40.6011(a)-1 also issued under 26 U.S.C. 6011(a).

Section 40.6011(a)-2 also issued under 26 U.S.C. 6011(a).

Section 40.6060-1 also issued under 26 U.S.C. 6060(a).

Section 40.6071(a)-1 also issued under 26 U.S.C. 6071(a).

Section 40.6091-1 also issued under 26 U.S.C. 6091.

Section 40.6101-1 also issued under 26 U.S.C. 6101.

Section 40.6109-1 also issued under 26 U.S.C. 6109(a).

Section 40.6109-2 also issued under 26 U.S.C. 6109(a).

Section 40.6302(a)-1 also issued under 26 U.S.C. 6302 (a) and (h).

Section 40.6302(c)-1 also issued under 26 U.S.C. 6302(a) and (h).

Section 40.6302(c)-2 also issued under 26 U.S.C. 6302(a).

Section 40.6302(c)-3 also issued under 26 U.S.C. 6302(a).

Section 40.6695-1 also issued under 26 U.S.C. 6695(b).

Source:T.D. 8442, 57 FR 48177, Oct. 22, 1992, unless otherwise noted.

• Authority: 26 U.S.C. 7805.
• Source: T.D. 8442, 57 FR 48177, Oct. 22, 1992, unless otherwise noted.

26:18.0.1.1.1.0.1.1	SECTION 40.0-1	40.0-1 Introduction.
26:18.0.1.1.1.0.1.2	SECTION 40.6011(a)-1	40.6011(a)-1 Returns.
26:18.0.1.1.1.0.1.3	SECTION 40.6011(a)-2	40.6011(a)-2 Final returns.
26:18.0.1.1.1.0.1.4	SECTION 40.6060-1	40.6060-1 Reporting requirements for tax return preparers.
26:18.0.1.1.1.0.1.5	SECTION 40.6071(a)-1	40.6071(a)-1 Time for filing returns.
26:18.0.1.1.1.0.1.6	SECTION 40.6091-1	40.6091-1 Place for filing returns.
26:18.0.1.1.1.0.1.7	SECTION 40.6101-1	40.6101-1 Period covered by returns.
26:18.0.1.1.1.0.1.8	SECTION 40.6107-1	40.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
26:18.0.1.1.1.0.1.9	SECTION 40.6109-1	40.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
26:18.0.1.1.1.0.1.10	SECTION 40.6151(a)-1	40.6151(a)-1 Time and place for paying tax shown on return.
26:18.0.1.1.1.0.1.11	SECTION 40.6302(a)-1	40.6302(a)-1 Voluntary payments of excise taxes by electronic funds transfer.
26:18.0.1.1.1.0.1.12	SECTION 40.6302(c)-1	40.6302(c)-1 Deposits.
26:18.0.1.1.1.0.1.13	SECTION 40.6302(c)-2	40.6302(c)-2 Special rules for September.
26:18.0.1.1.1.0.1.14	SECTION 40.6302(c)-3	40.6302(c)-3 Deposits under chapter 33.
26:18.0.1.1.1.0.1.15	SECTION 40.6694-1	40.6694-1 Section 6694 penalties applicable to tax return preparer.
26:18.0.1.1.1.0.1.16	SECTION 40.6694-2	40.6694-2 Penalties for understatement due to an unreasonable position.
26:18.0.1.1.1.0.1.17	SECTION 40.6694-3	40.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
26:18.0.1.1.1.0.1.18	SECTION 40.6694-4	40.6694-4 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.
26:18.0.1.1.1.0.1.19	SECTION 40.6695-1	40.6695-1 Other assessable penalties with respect to the preparation of tax returns for other persons.
26:18.0.1.1.1.0.1.20	SECTION 40.6696-1	40.6696-1 Claims for credit or refund by tax return preparers.
26:18.0.1.1.1.0.1.21	SECTION 40.7701-1	40.7701-1 Tax return preparer.

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