Subpart L—Procedure and Administration

Sections

• § 53.6001-1
  § 53.6001-1 Notice or regulations requiring records, statements, and special returns.
• § 53.6011-1
  § 53.6011-1 General requirement of return, statement or list.
• § 53.6011-4
  § 53.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.
• § 53.6060-1
  § 53.6060-1 Reporting requirements for tax return preparers.
• § 53.6061-1
  § 53.6061-1 Signing of returns and other documents.
• § 53.6065-1
  § 53.6065-1 Verification of returns.
• § 53.6071-1
  § 53.6071-1 Time for filing returns.
• § 53.6081-1
  § 53.6081-1 Automatic extension of time for filing the return to report taxes due under section 4951 for self-dealing with a nuclear decommissioning fund.
• § 53.6091-1
  § 53.6091-1 Place for filing chapter 42 tax returns.
• § 53.6091-2
  § 53.6091-2 Exceptional cases.
• § 53.6107-1
  § 53.6107-1 Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
• § 53.6109-1
  § 53.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund filed.
• § 53.6151-1
  § 53.6151-1 Time and place for paying tax shown on returns.
• § 53.6161-1
  § 53.6161-1 Extension of time for paying tax or deficiency.
• § 53.6165-1
  § 53.6165-1 Bonds where time to pay tax or deficiency has been extended.
• § 53.6601-1
  § 53.6601-1 Interest on underpayment, nonpayment, or extensions of time for payment, of tax.
• § 53.6651-1
  § 53.6651-1 Failure to file tax return or to pay tax.
• § 53.6694-1
  § 53.6694-1 Section 6694 penalties applicable to tax return preparer.
• § 53.6694-2
  § 53.6694-2 Penalties for understatement due to an unreasonable position.
• § 53.6694-3
  § 53.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
• § 53.6694-4
  § 53.6694-4 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.
• § 53.6695-1
  § 53.6695-1 Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons.
• § 53.6696-1
  § 53.6696-1 Claims for credit or refund by tax return preparers.
• § 53.7101-1
  § 53.7101-1 Form of bonds.
• § 53.7701-1
  § 53.7701-1 Tax return preparer.