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Title 26
PART 157 SUBPART B
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Subchapter D
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Part 157
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Subpart B
Subpart B - Procedure and Administration
26 U.S.C. 7805.
T.D. 9134, 69 FR 41193, July 8, 2004, unless otherwise noted.
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.