Sections
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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.