Part 40—Excise Tax Procedural Regulations

1. CFR
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3. Title 26
4. ›
5. Chapter I
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7. Part 40

Sections

• 40.0-1
  § 40.0-1 Introduction.
• 40.6011(a)-1
  § 40.6011(a)-1 Returns.
• 40.6011(a)-2
  § 40.6011(a)-2 Final returns.
• 40.6060-1
  § 40.6060-1 Reporting requirements for tax return preparers.
• 40.6071(a)-1
  § 40.6071(a)-1 Time for filing returns.
• 40.6091-1
  § 40.6091-1 Place for filing returns.
• 40.6101-1
  § 40.6101-1 Period covered by returns.
• 40.6107-1
  § 40.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
• 40.6109-1
  § 40.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
• 40.6151(a)-1
  § 40.6151(a)-1 Time and place for paying tax shown on return.
• 40.6302(a)-1
  § 40.6302(a)-1 Voluntary payments of excise taxes by electronic funds transfer.
• 40.6302(c)-1
  § 40.6302(c)-1 Deposits.
• 40.6302(c)-2
  § 40.6302(c)-2 Special rules for September.
• 40.6302(c)-3
  § 40.6302(c)-3 Deposits under chapter 33.
• 40.6694-1
  § 40.6694-1 Section 6694 penalties applicable to tax return preparer.
• 40.6694-2
  § 40.6694-2 Penalties for understatement due to an unreasonable position.
• 40.6694-3
  § 40.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
• 40.6694-4
  § 40.6694-4 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.
• 40.6695-1
  § 40.6695-1 Other assessable penalties with respect to the preparation of tax returns for other persons.
• 40.6696-1
  § 40.6696-1 Claims for credit or refund by tax return preparers.
• 40.7701-1
  § 40.7701-1 Tax return preparer.