Procedure and Administration

Sections

• 25.6001-1
  § 25.6001-1 Records required to be kept.
• 25.6011-1
  § 25.6011-1 General requirement of return, statement, or list.
• 25.6011-4
  § 25.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.
• 25.6019-1
  § 25.6019-1 Persons required to file returns.
• 25.6019-2
  § 25.6019-2 Returns required in case of consent under section 2513.
• 25.6019-3
  § 25.6019-3 Contents of return.
• 25.6019-4
  § 25.6019-4 Description of property listed on return.
• 25.6060-1
  § 25.6060-1 Reporting requirements for tax return preparers.
• 25.6061-1
  § 25.6061-1 Signing of returns and other documents.
• 25.6065-1
  § 25.6065-1 Verification of returns.
• 25.6075-1
  § 25.6075-1 Returns, time for filing gift tax returns for gifts made after December 31, 1981.
• 25.6075-2
  § 25.6075-2 Returns; time for filing gift tax returns for gifts made after December 31, 1976, and before January 1, 1982.
• 25.6081-1
  § 25.6081-1 Automatic extension of time for filing gift tax returns.
• 25.6091-1
  § 25.6091-1 Place for filing returns and other documents.
• 25.6091-2
  § 25.6091-2 Exceptional cases.
• 25.6107-1
  § 25.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
• 25.6109-1
  § 25.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
• 25.6151-1
  § 25.6151-1 Time and place for paying tax shown on return.
• 25.6161-1
  § 25.6161-1 Extension of time for paying tax or deficiency.
• 25.6165-1
  § 25.6165-1 Bonds where time to pay tax or deficiency has been extended.
• 25.6302-1
  § 25.6302-1 Voluntary payments of gift taxes by electronic funds transfer.
• 25.6321-1
  § 25.6321-1 Lien for taxes.
• 25.6323-1
  § 25.6323-1 Validity and priority against certain persons.
• 25.6324-1
  § 25.6324-1 Special lien for gift tax.
• 25.6601-1
  § 25.6601-1 Interest on underpayment, nonpayment, or extensions of time for payment, of tax.
• 25.6694-1
  § 25.6694-1 Section 6694 penalties applicable to tax return preparer.
• 25.6694-2
  § 25.6694-2 Penalties for understatement due to an unreasonable position.
• 25.6694-3
  § 25.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
• 25.6694-4
  § 25.6694-4 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.
• 25.6695-1
  § 25.6695-1 Other assessable penalties with respect to the preparation of tax returns for other persons.
• 25.6696-1
  § 25.6696-1 Claims for credit or refund by tax return preparers.
• 25.6905-1
  § 25.6905-1 Discharge of executor from personal liability for decedent's income and gift taxes.
• 25.7101-1
  § 25.7101-1 Form of bonds.