Title 26

PART 156 SUBPART b

Subpart B - Procedure and Administration

• 26 U.S.C. 6001, 6011, 6061, 6071, 6091, 6161, and 7805.
• T.D. 8379, 56 FR 65685, Dec. 18, 1991, unless otherwise noted.

26:19.0.1.1.13.2.1.1	SECTION 156.6001-1	156.6001-1 Notice or regulations requiring records, statements, and special returns.
26:19.0.1.1.13.2.1.2	SECTION 156.6011-1	156.6011-1 General requirement of return, statement, or list.
26:19.0.1.1.13.2.1.3	SECTION 156.6060-1	156.6060-1 Reporting requirements for tax return preparers.
26:19.0.1.1.13.2.1.4	SECTION 156.6061-1	156.6061-1 Signing of returns and other documents.
26:19.0.1.1.13.2.1.5	SECTION 156.6065-1	156.6065-1 Verification of returns.
26:19.0.1.1.13.2.1.6	SECTION 156.6071-1	156.6071-1 Time for filing returns relating to greenmail.
26:19.0.1.1.13.2.1.7	SECTION 156.6081-1	156.6081-1 Automatic extension of time for filing a return due under chapter 54.
26:19.0.1.1.13.2.1.8	SECTION 156.6091-1	156.6091-1 Place for filing chapter 54 (Greenmail) tax returns.
26:19.0.1.1.13.2.1.9	SECTION 156.6091-2	156.6091-2 Exceptional cases.
26:19.0.1.1.13.2.1.10	SECTION 156.6107-1	156.6107-1 Tax return preparer must furnish copy of return and claim for refund to taxpayer and must retain a copy or record.
26:19.0.1.1.13.2.1.11	SECTION 156.6109-1	156.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
26:19.0.1.1.13.2.1.12	SECTION 156.6151-1	156.6151-1 Time and place for paying of tax shown on returns.
26:19.0.1.1.13.2.1.13	SECTION 156.6161-1	156.6161-1 Extension of time for paying tax or deficiency.
26:19.0.1.1.13.2.1.14	SECTION 156.6165-1	156.6165-1 Bonds where time to pay tax or deficiency has been extended.
26:19.0.1.1.13.2.1.15	SECTION 156.6694-1	156.6694-1 Section 6694 penalties applicable to tax return preparer.
26:19.0.1.1.13.2.1.16	SECTION 156.6694-2	156.6694-2 Penalties for understatement due to an unreasonable position.
26:19.0.1.1.13.2.1.17	SECTION 156.6694-3	156.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
26:19.0.1.1.13.2.1.18	SECTION 156.6694-4	156.6694-4 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.
26:19.0.1.1.13.2.1.19	SECTION 156.6695-1	156.6695-1 Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons.
26:19.0.1.1.13.2.1.20	SECTION 156.6696-1	156.6696-1 Claims for credit or refund by tax return preparers.
26:19.0.1.1.13.2.1.21	SECTION 156.7701-1	156.7701-1 Tax return preparer.

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