Subpart B—Procedure and Administration
Sections
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156.6001-1
§ 156.6001-1 Notice or regulations requiring records, statements, and special returns. -
156.6011-1
§ 156.6011-1 General requirement of return, statement, or list. -
156.6060-1
§ 156.6060-1 Reporting requirements for tax return preparers. -
156.6061-1
§ 156.6061-1 Signing of returns and other documents. -
156.6065-1
§ 156.6065-1 Verification of returns. -
156.6071-1
§ 156.6071-1 Time for filing returns relating to greenmail. -
156.6081-1
§ 156.6081-1 Automatic extension of time for filing a return due under chapter 54. -
156.6091-1
§ 156.6091-1 Place for filing chapter 54 (Greenmail) tax returns. -
156.6091-2
§ 156.6091-2 Exceptional cases. -
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. -
156.6109-1
§ 156.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund. -
156.6151-1
§ 156.6151-1 Time and place for paying of tax shown on returns. -
156.6161-1
§ 156.6161-1 Extension of time for paying tax or deficiency. -
156.6165-1
§ 156.6165-1 Bonds where time to pay tax or deficiency has been extended. -
156.6694-1
§ 156.6694-1 Section 6694 penalties applicable to tax return preparer. -
156.6694-2
§ 156.6694-2 Penalties for understatement due to an unreasonable position. -
156.6694-3
§ 156.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct. -
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. -
156.6695-1
§ 156.6695-1 Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons. -
156.6696-1
§ 156.6696-1 Claims for credit or refund by tax return preparers. -
156.7701-1
§ 156.7701-1 Tax return preparer.