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

Sections

• 44.6001-1
  § 44.6001-1 Record requirements.
• 44.6011(a)-1
  § 44.6011(a)-1 Returns.
• 44.6060-1
  § 44.6060-1 Reporting requirements for tax return preparers.
• 44.6071-1
  § 44.6071-1 Time for filing return.
• 44.6091-1
  § 44.6091-1 Place for filing returns.
• 44.6107-1
  § 44.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
• 44.6109-1
  § 44.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
• 44.6151-1
  § 44.6151-1 Time and place for paying taxes.
• 44.6419-1
  § 44.6419-1 Credit or refund generally.
• 44.6419-2
  § 44.6419-2 Credit or refund on wagers laid off by taxpayer.
• 44.6694-1
  § 44.6694-1 Section 6694 penalties applicable to tax return preparer.
• 44.6694-2
  § 44.6694-2 Penalties for understatement due to an unreasonable position.
• 44.6694-3
  § 44.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
• 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.
• 44.6695-1
  § 44.6695-1 Other assessable penalties with respect to the preparation of tax returns for other persons.
• 44.6696-1
  § 44.6696-1 Claims for credit or refund by tax return preparers.
• 44.7262-1
  § 44.7262-1 Failure to pay special tax.
• 44.7701-1
  § 44.7701-1 Tax return preparer.