Sections
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20.6001-1
§ 20.6001-1 Persons required to keep records and render statements. -
20.6011-1
§ 20.6011-1 General requirement of return, statement, or list. -
20.6011-4
§ 20.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers. -
20.6018-1
§ 20.6018-1 Returns. -
20.6018-2
§ 20.6018-2 Returns; person required to file return. -
20.6018-3
§ 20.6018-3 Returns; contents of returns. -
20.6018-4
§ 20.6018-4 Returns; documents to accompany the return. -
20.6036-1
§ 20.6036-1 Notice of qualification as executor of estate of decedent dying before 1971. -
20.6036-2
§ 20.6036-2 Notice of qualification as executor of estate of decedent dying after 1970. -
20.6060-1
§ 20.6060-1 Reporting requirements for tax return preparers. -
20.6061-1
§ 20.6061-1 Signing of returns and other documents. -
20.6065-1
§ 20.6065-1 Verification of returns. -
20.6071-1
§ 20.6071-1 Time for filing preliminary notice required by § 20.6036-1. -
20.6075-1
§ 20.6075-1 Returns; time for filing estate tax return. -
20.6081-1
§ 20.6081-1 Extension of time for filing the return. -
20.6091-1
§ 20.6091-1 Place for filing returns or other documents. -
20.6091-2
§ 20.6091-2 Exceptional cases. -
20.6107-1
§ 20.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record. -
20.6109-1
§ 20.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund. -
20.6151-1
§ 20.6151-1 Time and place for paying tax shown on the return. -
20.6161-1
§ 20.6161-1 Extension of time for paying tax shown on the return. -
20.6161-2
§ 20.6161-2 Extension of time for paying deficiency in tax. -
20.6163-1
§ 20.6163-1 Extension of time for payment of estate tax on value of reversionary or remainder interest in property. -
20.6165-1
§ 20.6165-1 Bonds where time to pay tax or deficiency has been extended. -
20.6166-1
§ 20.6166-1 Election of alternate extension of time for payment of estate tax where estate consists largely of interest in closely held business. -
20.6166A-1
§ 20.6166A-1 Extension of time for payment of estate tax where estate consists largely of interest in closely held business. -
20.6166A-2
§ 20.6166A-2 Definition of an interest in a closely held business. -
20.6166A-3
§ 20.6166A-3 Acceleration of payment. -
20.6166A-4
§ 20.6166A-4 Special rules applicable where due date of return was before September 3, 1958. -
20.6302-1
§ 20.6302-1 Voluntary payments of estate taxes by electronic funds transfer. -
20.6314-1
§ 20.6314-1 Duplicate receipts for payment of estate taxes. -
20.6321
§ 20.6321 Statutory provisions; lien for taxes. -
20.6321-1
§ 20.6321-1 Lien for taxes. -
20.6323-1
§ 20.6323-1 Validity and priority against certain persons. -
20.6324-1
§ 20.6324-1 Special lien for estate tax. -
20.6324A-1
§ 20.6324A-1 Special lien for estate tax deferred under section 6166 or 6166A. -
20.6324B-1
§ 20.6324B-1 Special lien for additional estate tax attributable to farm, etc., valuation. -
20.6325-1
§ 20.6325-1 Release of lien or partial discharge of property; transfer certificates in nonresident estates. -
20.6601-1
§ 20.6601-1 Interest on underpayment, nonpayment, or extensions of time for payment, of tax. -
20.6694-1
§ 20.6694-1 Section 6694 penalties applicable to tax return preparer. -
20.6694-2
§ 20.6694-2 Penalties for understatement due to an unreasonable position. -
20.6694-3
§ 20.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct. -
20.6694-4
§ 20.6694-4 Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters. -
20.6695-1
§ 20.6695-1 Other assessable penalties with respect to the preparation of tax returns for other persons. -
20.6696-1
§ 20.6696-1 Claims for credit or refund by tax return preparers or appraisers. -
20.6905-1
§ 20.6905-1 Discharge of executor from personal liability for decedent's income and gift taxes. -
20.7101-1
§ 20.7101-1 Form of bonds.