Title 26

PART 55 SUBPART C

Subpart C - Procedure and Administration Source:T.D. 7767, 46 FR 11282, Feb. 6, 1981; 46 FR 15263, Mar. 5, 1981, unless otherwise noted. Redesignated by T.D. 8180, 53 FR 6148, Mar. 1, 1988.

• 26 U.S.C. 6001, 6011, 6071, 6091, and 7805.
• Source: T.D. 7767, 46 FR 11282, Feb. 6, 1981; 46 FR 15263, Mar. 5, 1981, unless otherwise noted.

26:19.0.1.1.6.3.1.1	SECTION 55.6001-1	55.6001-1 Notice or regulations requiring records, statements, and special returns.
26:19.0.1.1.6.3.1.2	SECTION 55.6011-1	55.6011-1 General requirement of return, statement, or list.
26:19.0.1.1.6.3.1.3	SECTION 55.6060-1	55.6060-1 Reporting requirements for tax return preparers.
26:19.0.1.1.6.3.1.4	SECTION 55.6061-1	55.6061-1 Signing of returns and other documents.
26:19.0.1.1.6.3.1.5	SECTION 55.6065-1	55.6065-1 Verification of returns.
26:19.0.1.1.6.3.1.6	SECTION 55.6071-1	55.6071-1 Time for filing returns.
26:19.0.1.1.6.3.1.7	SECTION 55.6081-1	55.6081-1 Automatic extension of time for filing a return due under Chapter 44.
26:19.0.1.1.6.3.1.8	SECTION 55.6091-1	55.6091-1 Place for filing Chapter 44 tax returns.
26:19.0.1.1.6.3.1.9	SECTION 55.6091-2	55.6091-2 Exceptional cases.
26:19.0.1.1.6.3.1.10	SECTION 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.
26:19.0.1.1.6.3.1.11	SECTION 55.6109-1	55.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
26:19.0.1.1.6.3.1.12	SECTION 55.6151-1	55.6151-1 Time and place for paying of tax shown on returns.
26:19.0.1.1.6.3.1.13	SECTION 55.6161-1	55.6161-1 Extension of time for paying tax or deficiency.
26:19.0.1.1.6.3.1.14	SECTION 55.6165-1	55.6165-1 Bonds where time to pay tax or deficiency has been extended.
26:19.0.1.1.6.3.1.15	SECTION 55.6694-1	55.6694-1 Section 6694 penalties applicable to tax return preparer.
26:19.0.1.1.6.3.1.16	SECTION 55.6694-2	55.6694-2 Penalties for understatement due to an unreasonable position.
26:19.0.1.1.6.3.1.17	SECTION 55.6694-3	55.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
26:19.0.1.1.6.3.1.18	SECTION 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.
26:19.0.1.1.6.3.1.19	SECTION 55.6695-1	55.6695-1 Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons.
26:19.0.1.1.6.3.1.20	SECTION 55.6696-1	55.6696-1 Claims for credit or refund by tax return preparers.
26:19.0.1.1.6.3.1.21	SECTION 55.7701-1	55.7701-1 Tax return preparer.

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