Title 26

PART 157

Part 157 - Excise Tax On Structured Settlement Factoring Transactions

PART 157 - EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS Authority:26 U.S.C. 7805.

Section 157.6001-1 also issued under 26 U.S.C. 6001;

Section 157.6011-1 also issued under 26 U.S.C. 6011;

Section 157.6061-1 also issued under 26 U.S.C. 6061;

Section 157.6071-1 also issued under 26 U.S.C. 6071;

Section 157.6081-1 also issued under 26 U.S.C. 6081(a);

Section 157.6091-1 also issued under 26 U.S.C. 6091;

Section 157.6060-1 also issued under 26 U.S.C. 6060(a);

Section 157.6109-1 also issued under 26 U.S.C. 6109(a);

Section 157.6109-2 also issued under 26 U.S.C. 6109(a);

Section 157.6161-1 also issued under 26 U.S.C. 6161;

Section 157.6695-1 also issued under 26 U.S.C. 6695(b).

Source:T.D. 9134, 69 FR 41193, July 8, 2004, unless otherwise noted.

• Authority: 26 U.S.C. 7805.
• Source: T.D. 9134, 69 FR 41193, July 8, 2004, unless otherwise noted.

26:19.0.1.1.14.1	SUBPART A	Subpart A - Tax on Structured Settlement Factoring Transactions
26:19.0.1.1.14.1.1.1	SECTION 157.5891-1	157.5891-1 Imposition of excise tax on structured settlement factoring transactions.
26:19.0.1.1.14.2	SUBPART B	Subpart B - Procedure and Administration
26:19.0.1.1.14.2.1.1	SECTION 157.6001-1	157.6001-1 Records, statements, and special returns.
26:19.0.1.1.14.2.1.2	SECTION 157.6011-1	157.6011-1 General requirement of return, statement, or list.
26:19.0.1.1.14.2.1.3	SECTION 157.6060-1	157.6060-1 Reporting requirements for tax return preparers.
26:19.0.1.1.14.2.1.4	SECTION 157.6061-1	157.6061-1 Signing of returns and other documents.
26:19.0.1.1.14.2.1.5	SECTION 157.6065-1	157.6065-1 Verification of returns.
26:19.0.1.1.14.2.1.6	SECTION 157.6071-1	157.6071-1 Time for filing returns.
26:19.0.1.1.14.2.1.7	SECTION 157.6081-1	157.6081-1 Automatic extension of time for filing a return due under chapter 55.
26:19.0.1.1.14.2.1.8	SECTION 157.6091-1	157.6091-1 Place for filing returns.
26:19.0.1.1.14.2.1.9	SECTION 157.6107-1	157.6107-1 Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
26:19.0.1.1.14.2.1.10	SECTION 157.6109-1	157.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
26:19.0.1.1.14.2.1.11	SECTION 157.6151-1	157.6151-1 Time and place for paying of tax shown on returns.
26:19.0.1.1.14.2.1.12	SECTION 157.6161-1	157.6161-1 Extension of time for paying tax.
26:19.0.1.1.14.2.1.13	SECTION 157.6165-1	157.6165-1 Bonds where time to pay tax has been extended.
26:19.0.1.1.14.2.1.14	SECTION 157.6694-1	157.6694-1 Section 6694 penalties applicable to tax return preparer.
26:19.0.1.1.14.2.1.15	SECTION 157.6694-2	157.6694-2 Penalties for understatement due to an unreasonable position.
26:19.0.1.1.14.2.1.16	SECTION 157.6694-3	157.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
26:19.0.1.1.14.2.1.17	SECTION 157.6694-4	157.6694-4 Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
26:19.0.1.1.14.2.1.18	SECTION 157.6695-1	157.6695-1 Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons.
26:19.0.1.1.14.2.1.19	SECTION 157.6696-1	157.6696-1 Claims for credit or refund by tax return preparers.
26:19.0.1.1.14.2.1.20	SECTION 157.7701-1	157.7701-1 Tax return preparer.

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