Title 26

PART 156

Part 156 - Excise Tax On Greenmail

PART 156 - EXCISE TAX ON GREENMAIL Authority:26 U.S.C. 6001, 6011, 6061, 6071, 6091, 6161, and 7805.

Section 156.6060-1 also issued under 26 U.S.C. 6060(a);

Section 156.6081-1 also issued under 26 U.S.C. 6081(a);

Section 156.6109-1 also issued under 26 U.S.C. 6109(a);

Section 156.6109-2 also issued under 26 U.S.C. 6109(a);

Section 156.6695-1 also issued under 26 U.S.C. 6695(b).

Source:T.D. 8379, 56 FR 65685, Dec. 18, 1991, unless otherwise noted.

26:19.0.1.1.13.1SUBPART A
Subpart A - Tax on Greenmail
26:19.0.1.1.13.1.1.1SECTION 156.5881-1
   156.5881-1 Imposition of excise tax on greenmail.
26:19.0.1.1.13.2SUBPART B
Subpart B - Procedure and Administration
26:19.0.1.1.13.2.1.1SECTION 156.6001-1
   156.6001-1 Notice or regulations requiring records, statements, and special returns.
26:19.0.1.1.13.2.1.2SECTION 156.6011-1
   156.6011-1 General requirement of return, statement, or list.
26:19.0.1.1.13.2.1.3SECTION 156.6060-1
   156.6060-1 Reporting requirements for tax return preparers.
26:19.0.1.1.13.2.1.4SECTION 156.6061-1
   156.6061-1 Signing of returns and other documents.
26:19.0.1.1.13.2.1.5SECTION 156.6065-1
   156.6065-1 Verification of returns.
26:19.0.1.1.13.2.1.6SECTION 156.6071-1
   156.6071-1 Time for filing returns relating to greenmail.
26:19.0.1.1.13.2.1.7SECTION 156.6081-1
   156.6081-1 Automatic extension of time for filing a return due under chapter 54.
26:19.0.1.1.13.2.1.8SECTION 156.6091-1
   156.6091-1 Place for filing chapter 54 (Greenmail) tax returns.
26:19.0.1.1.13.2.1.9SECTION 156.6091-2
   156.6091-2 Exceptional cases.
26:19.0.1.1.13.2.1.10SECTION 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.
26:19.0.1.1.13.2.1.11SECTION 156.6109-1
   156.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
26:19.0.1.1.13.2.1.12SECTION 156.6151-1
   156.6151-1 Time and place for paying of tax shown on returns.
26:19.0.1.1.13.2.1.13SECTION 156.6161-1
   156.6161-1 Extension of time for paying tax or deficiency.
26:19.0.1.1.13.2.1.14SECTION 156.6165-1
   156.6165-1 Bonds where time to pay tax or deficiency has been extended.
26:19.0.1.1.13.2.1.15SECTION 156.6694-1
   156.6694-1 Section 6694 penalties applicable to tax return preparer.
26:19.0.1.1.13.2.1.16SECTION 156.6694-2
   156.6694-2 Penalties for understatement due to an unreasonable position.
26:19.0.1.1.13.2.1.17SECTION 156.6694-3
   156.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
26:19.0.1.1.13.2.1.18SECTION 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.
26:19.0.1.1.13.2.1.19SECTION 156.6695-1
   156.6695-1 Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons.
26:19.0.1.1.13.2.1.20SECTION 156.6696-1
   156.6696-1 Claims for credit or refund by tax return preparers.
26:19.0.1.1.13.2.1.21SECTION 156.7701-1
   156.7701-1 Tax return preparer.