Title 26

PART 44 SUBPART E

Subpart E - Administrative Provisions of Special Application to the Taxes on Wagering

26:18.0.1.1.4.5.5.1SECTION 44.6001-1
   44.6001-1 Record requirements.
26:18.0.1.1.4.5.5.2SECTION 44.6011(a)-1
   44.6011(a)-1 Returns.
26:18.0.1.1.4.5.5.3SECTION 44.6060-1
   44.6060-1 Reporting requirements for tax return preparers.
26:18.0.1.1.4.5.5.4SECTION 44.6071-1
   44.6071-1 Time for filing return.
26:18.0.1.1.4.5.5.5SECTION 44.6091-1
   44.6091-1 Place for filing returns.
26:18.0.1.1.4.5.5.6SECTION 44.6107-1
   44.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
26:18.0.1.1.4.5.5.7SECTION 44.6109-1
   44.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
26:18.0.1.1.4.5.5.8SECTION 44.6151-1
   44.6151-1 Time and place for paying taxes.
26:18.0.1.1.4.5.5.9SECTION 44.6419-1
   44.6419-1 Credit or refund generally.
26:18.0.1.1.4.5.5.10SECTION 44.6419-2
   44.6419-2 Credit or refund on wagers laid off by taxpayer.
26:18.0.1.1.4.5.5.11SECTION 44.6694-1
   44.6694-1 Section 6694 penalties applicable to tax return preparer.
26:18.0.1.1.4.5.5.12SECTION 44.6694-2
   44.6694-2 Penalties for understatement due to an unreasonable position.
26:18.0.1.1.4.5.5.13SECTION 44.6694-3
   44.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
26:18.0.1.1.4.5.5.14SECTION 44.6694-4
   44.6694-4 Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
26:18.0.1.1.4.5.5.15SECTION 44.6695-1
   44.6695-1 Other assessable penalties with respect to the preparation of tax returns for other persons.
26:18.0.1.1.4.5.5.16SECTION 44.6696-1
   44.6696-1 Claims for credit or refund by tax return preparers.
26:18.0.1.1.4.5.5.17SECTION 44.7262-1
   44.7262-1 Failure to pay special tax.
26:18.0.1.1.4.5.5.18SECTION 44.7701-1
   44.7701-1 Tax return preparer.