Subpart C—Procedure and Administration

1. CFR
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3. Title 26
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5. Chapter I
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7. Part 55
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9. Subpart C

Sections

• 55.6001-1
  § 55.6001-1 Notice or regulations requiring records, statements, and special returns.
• 55.6011-1
  § 55.6011-1 General requirement of return, statement, or list.
• 55.6060-1
  § 55.6060-1 Reporting requirements for tax return preparers.
• 55.6061-1
  § 55.6061-1 Signing of returns and other documents.
• 55.6065-1
  § 55.6065-1 Verification of returns.
• 55.6071-1
  § 55.6071-1 Time for filing returns.
• 55.6081-1
  § 55.6081-1 Automatic extension of time for filing a return due under Chapter 44.
• 55.6091-1
  § 55.6091-1 Place for filing Chapter 44 tax returns.
• 55.6091-2
  § 55.6091-2 Exceptional cases.
• 55.6107-1
  § 55.6107-1 Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
• 55.6109-1
  § 55.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
• 55.6151-1
  § 55.6151-1 Time and place for paying of tax shown on returns.
• 55.6161-1
  § 55.6161-1 Extension of time for paying tax or deficiency.
• 55.6165-1
  § 55.6165-1 Bonds where time to pay tax or deficiency has been extended.
• 55.6694-1
  § 55.6694-1 Section 6694 penalties applicable to tax return preparer.
• 55.6694-2
  § 55.6694-2 Penalties for understatement due to an unreasonable position.
• 55.6694-3
  § 55.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
• 55.6694-4
  § 55.6694-4 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.
• 55.6695-1
  § 55.6695-1 Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons.
• 55.6696-1
  § 55.6696-1 Claims for credit or refund by tax return preparers.
• 55.7701-1
  § 55.7701-1 Tax return preparer.