Title 26

Volume 19 CHAPTER I SUBCHAP D

Subchapter D - Miscellaneous Excise Taxes (continued)

26:19.0.1.1.1PART 50
PART 50 - REGULATIONS RELATING TO THE TAX IMPOSED WITH RESPECT TO CERTAIN HYDRAULIC MINING
26:19.0.1.1.1.0.1.1SECTION 50.1
     50.1 Introduction.
26:19.0.1.1.1.0.1.2SECTION 50.2
     50.2 Scope of regulations.
26:19.0.1.1.1.0.1.3SECTION 50.3
     50.3 General definitions and use of terms.
26:19.0.1.1.1.0.1.4SECTION 50.4
     50.4 Rates of tax.
26:19.0.1.1.1.0.1.5SECTION 50.5
     50.5 Liability for the tax.
26:19.0.1.1.1.0.1.6SECTION 50.6
     50.6 Ascertainment of quantity mined.
26:19.0.1.1.1.0.1.7SECTION 50.7
     50.7 Returns.
26:19.0.1.1.1.0.1.8SECTION 50.8
     50.8 Due date and place for filing returns and paying tax.
26:19.0.1.1.2PART 51
PART 51 - BRANDED PRESCRIPTION DRUG FEE
26:19.0.1.1.2.0.1.1SECTION 51.1
     51.1 Overview.
26:19.0.1.1.2.0.1.2SECTION 51.2
     51.2 Explanation of terms.
26:19.0.1.1.2.0.1.3SECTION 51.3
     51.3 Information requested from covered entities.
26:19.0.1.1.2.0.1.4SECTION 51.4
     51.4 Information provided by the agencies.
26:19.0.1.1.2.0.1.5SECTION 51.5
     51.5 Fee calculation.
26:19.0.1.1.2.0.1.6SECTION 51.6
     51.6 Notice of preliminary fee calculation.
26:19.0.1.1.2.0.1.7SECTION 51.7
     51.7 Dispute resolution process.
26:19.0.1.1.2.0.1.8SECTION 51.8
     51.8 Notification and payment of fee.
26:19.0.1.1.2.0.1.9SECTION 51.9
     51.9 Tax treatment of fee.
26:19.0.1.1.2.0.1.10SECTION 51.10
     51.10 Refund claims.
26:19.0.1.1.2.0.1.11SECTION 51.11
     51.11 Applicability date.
26:19.0.1.1.2.0.1.12SECTION 51.6302-1
     51.6302-1 Method of paying the branded prescription drug fee.
26:19.0.1.1.3PART 52
PART 52 - ENVIRONMENTAL TAXES
26:19.0.1.1.3.0.1.1SECTION 52.0-1
     52.0-1 Introduction.
26:19.0.1.1.3.0.1.2SECTION 52.4681-1
     52.4681-1 Taxes imposed with respect to ozone-depleting chemicals.
26:19.0.1.1.3.0.1.3SECTION 52.4682-1
     52.4682-1 Ozone-depleting chemicals.
26:19.0.1.1.3.0.1.4SECTION 52.4682-2
     52.4682-2 Qualifying sales.
26:19.0.1.1.3.0.1.5SECTION 52.4682-3
     52.4682-3 Imported taxable products.
26:19.0.1.1.3.0.1.6SECTION 52.4682-4
     52.4682-4 Floor stocks tax.
26:19.0.1.1.3.0.1.7SECTION 52.4682-5
     52.4682-5 Exports.
26:19.0.1.1.4PART 53
PART 53 - FOUNDATION AND SIMILAR EXCISE TAXES
26:19.0.1.1.4.1SUBPART A
Subpart A - Taxes on Investment Income
26:19.0.1.1.4.1.1.1SECTION 53.4940-1
     53.4940-1 Excise tax on net investment income.
26:19.0.1.1.4.2SUBPART B
Subpart B - Taxes on Self-Dealing
26:19.0.1.1.4.2.1.1SECTION 53.4941(a)-1
     53.4941(a)-1 Imposition of initial taxes.
26:19.0.1.1.4.2.1.2SECTION 53.4941(b)-1
     53.4941(b)-1 Imposition of additional taxes.
26:19.0.1.1.4.2.1.3SECTION 53.4941(c)-1
     53.4941(c)-1 Special rules.
26:19.0.1.1.4.2.1.4SECTION 53.4941(d)-1
     53.4941(d)-1 Definition of self-dealing.
26:19.0.1.1.4.2.1.5SECTION 53.4941(d)-2
     53.4941(d)-2 Specific acts of self-dealing.
26:19.0.1.1.4.2.1.6SECTION 53.4941(d)-3
     53.4941(d)-3 Exceptions to self-dealing.
26:19.0.1.1.4.2.1.7SECTION 53.4941(d)-4
     53.4941(d)-4 Transitional rules.
26:19.0.1.1.4.2.1.8SECTION 53.4941(e)-1
     53.4941(e)-1 Definitions.
26:19.0.1.1.4.2.1.9SECTION 53.4941(f)-1
     53.4941(f)-1 Effective dates.
26:19.0.1.1.4.3SUBPART C
Subpart C - Taxes on Failure To Distribute Income
26:19.0.1.1.4.3.1.1SECTION 53.4942(a)-1
     53.4942(a)-1 Taxes for failure to distribute income.
26:19.0.1.1.4.3.1.2SECTION 53.4942(a)-2
     53.4942(a)-2 Computation of undistributed income.
26:19.0.1.1.4.3.1.3SECTION 53.4942(a)-3
     53.4942(a)-3 Qualifying distributions defined.
26:19.0.1.1.4.3.1.4SECTION 53.4942(b)-1
     53.4942(b)-1 Operating foundations.
26:19.0.1.1.4.3.1.5SECTION 53.4942(b)-2
     53.4942(b)-2 Alternative tests.
26:19.0.1.1.4.3.1.6SECTION 53.4942(b)-3
     53.4942(b)-3 Determination of compliance with operating foundation tests.
26:19.0.1.1.4.4SUBPART D
Subpart D - Taxes on Excess Business Holdings
26:19.0.1.1.4.4.1.1SECTION 53.4943-1
     53.4943-1 General rule; purpose.
26:19.0.1.1.4.4.1.2SECTION 53.4943-2
     53.4943-2 Imposition of tax on excess business holdings of private foundations.
26:19.0.1.1.4.4.1.3SECTION 53.4943-3
     53.4943-3 Determination of excess business holdings.
26:19.0.1.1.4.4.1.4SECTION 53.4943-4
     53.4943-4 Present holdings.
26:19.0.1.1.4.4.1.5SECTION 53.4943-5
     53.4943-5 Present holdings acquired by trust or a will.
26:19.0.1.1.4.4.1.6SECTION 53.4943-6
     53.4943-6 Five-year period to dispose of gifts, bequests, etc.
26:19.0.1.1.4.4.1.7SECTION 53.4943-7
     53.4943-7 Special rules for readjustments involving grandfathered holdings.
26:19.0.1.1.4.4.1.8SECTION 53.4943-8
     53.4943-8 Business holdings; constructive ownership.
26:19.0.1.1.4.4.1.9SECTION 53.4943-9
     53.4943-9 Business holdings; certain periods.
26:19.0.1.1.4.4.1.10SECTION 53.4943-10
     53.4943-10 Business enterprise; definition.
26:19.0.1.1.4.4.1.11SECTION 53.4943-11
     53.4943-11 Effective/applicability date.
26:19.0.1.1.4.5SUBPART E
Subpart E - Taxes on Investments Which Jeopardize Charitable Purpose
26:19.0.1.1.4.5.1.1SECTION 53.4944-1
     53.4944-1 Initial taxes.
26:19.0.1.1.4.5.1.2SECTION 53.4944-2
     53.4944-2 Additional taxes.
26:19.0.1.1.4.5.1.3SECTION 53.4944-3
     53.4944-3 Exception for program-related investments.
26:19.0.1.1.4.5.1.4SECTION 53.4944-4
     53.4944-4 Special rules.
26:19.0.1.1.4.5.1.5SECTION 53.4944-5
     53.4944-5 Definitions.
26:19.0.1.1.4.5.1.6SECTION 53.4944-6
     53.4944-6 Special rules for investments made prior to January 1, 1970.
26:19.0.1.1.4.6SUBPART F
Subpart F - Taxes on Taxable Expenditures
26:19.0.1.1.4.6.1.1SECTION 53.4945-1
     53.4945-1 Taxes on taxable expenditures.
26:19.0.1.1.4.6.1.2SECTION 53.4945-2
     53.4945-2 Propaganda influencing legislation.
26:19.0.1.1.4.6.1.3SECTION 53.4945-3
     53.4945-3 Influencing elections and carrying on voter registration drives.
26:19.0.1.1.4.6.1.4SECTION 53.4945-4
     53.4945-4 Grants to individuals.
26:19.0.1.1.4.6.1.5SECTION 53.4945-5
     53.4945-5 Grants to organizations.
26:19.0.1.1.4.6.1.6SECTION 53.4945-6
     53.4945-6 Expenditures for noncharitable purposes.
26:19.0.1.1.4.7SUBPART G
Subpart G - Definitions and Special Rules
26:19.0.1.1.4.7.1.1SECTION 53.4946-1
     53.4946-1 Definitions and special rules.
26:19.0.1.1.4.8SUBPART H
Subpart H - Application to Certain Nonexempt Trusts
26:19.0.1.1.4.8.1.1SECTION 53.4947-1
     53.4947-1 Application of tax.
26:19.0.1.1.4.8.1.2SECTION 53.4947-2
     53.4947-2 Special rules.
26:19.0.1.1.4.9SUBPART I
Subpart I - Tax on Investment Income of and Denial of Exemption to Certain Foreign Organizations
26:19.0.1.1.4.9.1.1SECTION 53.4948-1
     53.4948-1 Application of taxes and denial of exemption with respect to certain foreign organizations.
26:19.0.1.1.4.10SUBPART J
Subpart J - Black Lung Benefit Trust Excise Taxes
26:19.0.1.1.4.10.1.1SECTION 53.4951-1
     53.4951-1 Black lung trusts - taxes on self-dealing.
26:19.0.1.1.4.10.1.2SECTION 53.4952-1
     53.4952-1 Black lung trusts - taxes on taxable expenditures.
26:19.0.1.1.4.11SUBPART K
Subpart K - Second Tier Excise Taxes
26:19.0.1.1.4.11.1.1SECTION 53.4955-1
     53.4955-1 Tax on political expenditures.
26:19.0.1.1.4.11.1.2SECTION 53.4958-0
     53.4958-0 Table of contents.
26:19.0.1.1.4.11.1.3SECTION 53.4958-1
     53.4958-1 Taxes on excess benefit transactions.
26:19.0.1.1.4.11.1.4SECTION 53.4958-2
     53.4958-2 Definition of applicable tax-exempt organization.
26:19.0.1.1.4.11.1.5SECTION 53.4958-3
     53.4958-3 Definition of disqualified person.
26:19.0.1.1.4.11.1.6SECTION 53.4958-4
     53.4958-4 Excess benefit transaction.
26:19.0.1.1.4.11.1.7SECTION 53.4958-5
     53.4958-5 Transaction in which the amount of the economic benefit is determined in whole or in part by the revenues of one or more activities of the organization. [Reserved]
26:19.0.1.1.4.11.1.8SECTION 53.4958-6
     53.4958-6 Rebuttable presumption that a transaction is not an excess benefit transaction.
26:19.0.1.1.4.11.1.9SECTION 53.4958-7
     53.4958-7 Correction.
26:19.0.1.1.4.11.1.10SECTION 53.4958-8
     53.4958-8 Special rules.
26:19.0.1.1.4.11.1.11SECTION 53.4959-1
     53.4959-1 Taxes on failures by hospital organizations to meet section 501(r)(3).
26:19.0.1.1.4.11.1.12SECTION 53.4961-1
     53.4961-1 Abatement of second tier taxes for correction within correction period.
26:19.0.1.1.4.11.1.13SECTION 53.4961-2
     53.4961-2 Court proceedings to determine liability for second tier tax.
26:19.0.1.1.4.11.1.14SECTION 53.4963-1
     53.4963-1 Definitions.
26:19.0.1.1.4.11.1.15SECTION 53.4965-1
     53.4965-1 Overview.
26:19.0.1.1.4.11.1.16SECTION 53.4965-2
     53.4965-2 Covered tax-exempt entities.
26:19.0.1.1.4.11.1.17SECTION 53.4965-3
     53.4965-3 Prohibited tax shelter transactions.
26:19.0.1.1.4.11.1.18SECTION 53.4965-4
     53.4965-4 Definition of tax-exempt party to a prohibited tax shelter transaction.
26:19.0.1.1.4.11.1.19SECTION 53.4965-5
     53.4965-5 Entity managers and related definitions.
26:19.0.1.1.4.11.1.20SECTION 53.4965-6
     53.4965-6 Meaning of “knows or has reason to know”.
26:19.0.1.1.4.11.1.21SECTION 53.4965-7
     53.4965-7 Taxes on prohibited tax shelter transactions.
26:19.0.1.1.4.11.1.22SECTION 53.4965-8
     53.4965-8 Definition of net income and proceeds and standard for allocating net income or proceeds to various periods.
26:19.0.1.1.4.11.1.23SECTION 53.4965-9
     53.4965-9 Effective/applicability dates.
26:19.0.1.1.4.12SUBPART L
Subpart L - Procedure and Administration
26:19.0.1.1.4.12.1.1SECTION 53.6001-1
     53.6001-1 Notice or regulations requiring records, statements, and special returns.
26:19.0.1.1.4.12.1.2SECTION 53.6011-1
     53.6011-1 General requirement of return, statement or list.
26:19.0.1.1.4.12.1.3SECTION 53.6011-4
     53.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.
26:19.0.1.1.4.12.1.4SECTION 53.6060-1
     53.6060-1 Reporting requirements for tax return preparers.
26:19.0.1.1.4.12.1.5SECTION 53.6061-1
     53.6061-1 Signing of returns and other documents.
26:19.0.1.1.4.12.1.6SECTION 53.6065-1
     53.6065-1 Verification of returns.
26:19.0.1.1.4.12.1.7SECTION 53.6071-1
     53.6071-1 Time for filing returns.
26:19.0.1.1.4.12.1.8SECTION 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.
26:19.0.1.1.4.12.1.9SECTION 53.6091-1
     53.6091-1 Place for filing chapter 42 tax returns.
26:19.0.1.1.4.12.1.10SECTION 53.6091-2
     53.6091-2 Exceptional cases.
26:19.0.1.1.4.12.1.11SECTION 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.
26:19.0.1.1.4.12.1.12SECTION 53.6109-1
     53.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund filed.
26:19.0.1.1.4.12.1.13SECTION 53.6151-1
     53.6151-1 Time and place for paying tax shown on returns.
26:19.0.1.1.4.12.1.14SECTION 53.6161-1
     53.6161-1 Extension of time for paying tax or deficiency.
26:19.0.1.1.4.12.1.15SECTION 53.6165-1
     53.6165-1 Bonds where time to pay tax or deficiency has been extended.
26:19.0.1.1.4.12.1.16SECTION 53.6601-1
     53.6601-1 Interest on underpayment, nonpayment, or extensions of time for payment, of tax.
26:19.0.1.1.4.12.1.17SECTION 53.6651-1
     53.6651-1 Failure to file tax return or to pay tax.
26:19.0.1.1.4.12.1.18SECTION 53.6694-1
     53.6694-1 Section 6694 penalties applicable to tax return preparer.
26:19.0.1.1.4.12.1.19SECTION 53.6694-2
     53.6694-2 Penalties for understatement due to an unreasonable position.
26:19.0.1.1.4.12.1.20SECTION 53.6694-3
     53.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
26:19.0.1.1.4.12.1.21SECTION 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.
26:19.0.1.1.4.12.1.22SECTION 53.6695-1
     53.6695-1 Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons.
26:19.0.1.1.4.12.1.23SECTION 53.6696-1
     53.6696-1 Claims for credit or refund by tax return preparers.
26:19.0.1.1.4.12.1.24SECTION 53.7101-1
     53.7101-1 Form of bonds.
26:19.0.1.1.4.12.1.25SECTION 53.7701-1
     53.7701-1 Tax return preparer.
26:19.0.1.1.5PART 54
PART 54 - PENSION EXCISE TAXES
26:19.0.1.1.5.0.1.1SECTION 54.4971-1
     54.4971-1 General rules relating to excise tax on failure to meet minimum funding standards.
26:19.0.1.1.5.0.1.2SECTION 54.4971(c)-1
     54.4971(c)-1 Taxes on failure to meet minimum funding standards; definitions.
26:19.0.1.1.5.0.1.3SECTION 54.4974-1
     54.4974-1 Excise tax on accumulations in individual retirement accounts or annuities.
26:19.0.1.1.5.0.1.4SECTION 54.4974-2
     54.4974-2 Excise tax on accumulations in qualified retirement plans.
26:19.0.1.1.5.0.1.5SECTION 54.4975-1
     54.4975-1 General rules relating to excise tax on prohibited transactions.
26:19.0.1.1.5.0.1.6SECTION 54.4975-6
     54.4975-6 Statutory exemptions for office space or services and certain transactions involving financial institutions.
26:19.0.1.1.5.0.1.7SECTION 54.4975-7
     54.4975-7 Other statutory exemptions.
26:19.0.1.1.5.0.1.8SECTION 54.4975-9
     54.4975-9 Definition of “fiduciary”.
26:19.0.1.1.5.0.1.9SECTION 54.4975-11
     54.4975-11 “ESOP” requirements.
26:19.0.1.1.5.0.1.10SECTION 54.4975-12
     54.4975-12 Definition of the term “qualifying employer security”.
26:19.0.1.1.5.0.1.11SECTION 54.4975-14
     54.4975-14 Election to pay an excise tax for certain pre-1975 prohibited transactions.
26:19.0.1.1.5.0.1.12SECTION 54.4975-15
     54.4975-15 Other transitional rules.
26:19.0.1.1.5.0.1.13SECTION 54.4976-1T
     54.4976-1T Questions and answers relating to taxes with respect to welfare benefit funds (temporary).
26:19.0.1.1.5.0.1.14SECTION 54.4977-1T
     54.4977-1T Questions and answers relating to the election concerning lines of business in existence on January 1, 1984 (temporary).
26:19.0.1.1.5.0.1.15SECTION 54.4978-1T
     54.4978-1T Questions and answers relating to the tax on certain dispositions by employee stock ownership plans and certain cooperatives (temporary).
26:19.0.1.1.5.0.1.16SECTION 54.4979-0
     54.4979-0 Excise tax on certain excess contributions and excess aggregate contributions; table of contents.
26:19.0.1.1.5.0.1.17SECTION 54.4979-1
     54.4979-1 Excise tax on certain excess contributions and excess aggregate contributions.
26:19.0.1.1.5.0.1.18SECTION 54.4980B-0
     54.4980B-0 Table of contents.
26:19.0.1.1.5.0.1.19SECTION 54.4980B-1
     54.4980B-1 COBRA in general.
26:19.0.1.1.5.0.1.20SECTION 54.4980B-2
     54.4980B-2 Plans that must comply.
26:19.0.1.1.5.0.1.21SECTION 54.4980B-3
     54.4980B-3 Qualified beneficiaries.
26:19.0.1.1.5.0.1.22SECTION 54.4980B-4
     54.4980B-4 Qualifying events.
26:19.0.1.1.5.0.1.23SECTION 54.4980B-5
     54.4980B-5 COBRA continuation coverage.
26:19.0.1.1.5.0.1.24SECTION 54.4980B-6
     54.4980B-6 Electing COBRA continuation coverage.
26:19.0.1.1.5.0.1.25SECTION 54.4980B-7
     54.4980B-7 Duration of COBRA continuation coverage.
26:19.0.1.1.5.0.1.26SECTION 54.4980B-8
     54.4980B-8 Paying for COBRA continuation coverage.
26:19.0.1.1.5.0.1.27SECTION 54.4980B-9
     54.4980B-9 Business reorganizations and employer withdrawals from multiemployer plans.
26:19.0.1.1.5.0.1.28SECTION 54.4980B-10
     54.4980B-10 Interaction of FMLA and COBRA.
26:19.0.1.1.5.0.1.29SECTION 54.4980D-1
     54.4980D-1 Requirement of return and time for filing of the excise tax under section 4980D.
26:19.0.1.1.5.0.1.30SECTION 54.4980E-1
     54.4980E-1 Requirement of return and time for filing of the excise tax under section 4980E.
26:19.0.1.1.5.0.1.31SECTION 54.4980F-1
     54.4980F-1 Notice requirements for certain pension plan amendments significantly reducing the rate of future benefit accrual.
26:19.0.1.1.5.0.1.32SECTION 54.4980G-0
     54.4980G-0 Table of contents.
26:19.0.1.1.5.0.1.33SECTION 54.4980G-1
     54.4980G-1 Failure of employer to make comparable health savings account contributions.
26:19.0.1.1.5.0.1.34SECTION 54.4980G-2
     54.4980G-2 Employer contribution defined.
26:19.0.1.1.5.0.1.35SECTION 54.4980G-3
     54.4980G-3 Failure of employer to make comparable health savings account contributions.
26:19.0.1.1.5.0.1.36SECTION 54.4980G-4
     54.4980G-4 Calculating comparable contributions.
26:19.0.1.1.5.0.1.37SECTION 54.4980G-5
     54.4980G-5 HSA comparability rules and cafeteria plans and waiver of excise tax.
26:19.0.1.1.5.0.1.38SECTION 54.4980G-6
     54.4980G-6 Special rule for contributions made to the HSAs of nonhighly compensated employees.
26:19.0.1.1.5.0.1.39SECTION 54.4980G-7
     54.4980G-7 Special comparability rules for qualified HSA distributions contributed to HSAs on or after December 20, 2006 and before January 1, 2012.
26:19.0.1.1.5.0.1.40SECTION 54.4980H-0
     54.4980H-0 Table of contents.
26:19.0.1.1.5.0.1.41SECTION 54.4980H-1
     54.4980H-1 Definitions.
26:19.0.1.1.5.0.1.42SECTION 54.4980H-2
     54.4980H-2 Applicable large employer and applicable large employer member.
26:19.0.1.1.5.0.1.43SECTION 54.4980H-3
     54.4980H-3 Determining full-time employees.
26:19.0.1.1.5.0.1.44SECTION 54.4980H-4
     54.4980H-4 Assessable payments under section 4980H(a).
26:19.0.1.1.5.0.1.45SECTION 54.4980H-5
     54.4980H-5 Assessable payments under section 4980H(b).
26:19.0.1.1.5.0.1.46SECTION 54.4980H-6
     54.4980H-6 Administration and procedure.
26:19.0.1.1.5.0.1.47SECTION 54.6011-1
     54.6011-1 General requirement of return, statement, or list.
26:19.0.1.1.5.0.1.48SECTION 54.6011-1T
     54.6011-1T General requirement of return, statement, or list (temporary).
26:19.0.1.1.5.0.1.49SECTION 54.6011-2
     54.6011-2 General requirement of return, statement, or list.
26:19.0.1.1.5.0.1.50SECTION 54.6011-4
     54.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.
26:19.0.1.1.5.0.1.51SECTION 54.6060-1
     54.6060-1 Reporting requirements for tax return preparers.
26:19.0.1.1.5.0.1.52SECTION 54.6061-1
     54.6061-1 Signing of returns and other documents.
26:19.0.1.1.5.0.1.53SECTION 54.6071-1
     54.6071-1 Time for filing returns.
26:19.0.1.1.5.0.1.54SECTION 54.6081-1
     54.6081-1 Automatic extension of time for filing returns for certain excise taxes under Chapter 43.
26:19.0.1.1.5.0.1.55SECTION 54.6091-1
     54.6091-1 Place for filing excise tax returns under section 4980B, 4980D, 4980E, or 4980G.
26:19.0.1.1.5.0.1.56SECTION 54.6107-1
     54.6107-1 Tax return preparer must furnish copy of return or claims for refund to taxpayer and must retain a copy or record.
26:19.0.1.1.5.0.1.57SECTION 54.6109-1
     54.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund filed.
26:19.0.1.1.5.0.1.58SECTION 54.6151-1
     54.6151-1 Time and place for paying of tax shown on returns.
26:19.0.1.1.5.0.1.59SECTION 54.6694-1
     54.6694-1 Section 6694 penalties applicable to tax return preparer.
26:19.0.1.1.5.0.1.60SECTION 54.6694-2
     54.6694-2 Penalties for understatement due to an unreasonable position.
26:19.0.1.1.5.0.1.61SECTION 54.6694-3
     54.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
26:19.0.1.1.5.0.1.62SECTION 54.6694-4
     54.6694-4 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.
26:19.0.1.1.5.0.1.63SECTION 54.6695-1
     54.6695-1 Other assessable penalties with respect to the preparation of tax returns for other persons.
26:19.0.1.1.5.0.1.64SECTION 54.6696-1
     54.6696-1 Claims for credit or refund by tax return preparers.
26:19.0.1.1.5.0.1.65SECTION 54.7701-1
     54.7701-1 Tax return preparer.
26:19.0.1.1.5.0.1.66SECTION 54.9801-1
     54.9801-1 Basis and scope.
26:19.0.1.1.5.0.1.67SECTION 54.9801-2
     54.9801-2 Definitions.
26:19.0.1.1.5.0.1.68SECTION 54.9801-3
     54.9801-3 Limitations on preexisting condition exclusion period.
26:19.0.1.1.5.0.1.69SECTION 54.9801-4
     54.9801-4 Rules relating to creditable coverage.
26:19.0.1.1.5.0.1.70SECTION 54.9801-5
     54.9801-5 Evidence of creditable coverage.
26:19.0.1.1.5.0.1.71SECTION 54.9801-6
     54.9801-6 Special enrollment periods.
26:19.0.1.1.5.0.1.72SECTION 54.9802-1
     54.9802-1 Prohibiting discrimination against participants and beneficiaries based on a health factor.
26:19.0.1.1.5.0.1.73SECTION 54.9802-2
     54.9802-2 Special rules for certain church plans.
26:19.0.1.1.5.0.1.74SECTION 54.9802-3T
     54.9802-3T Additional requirements prohibiting discrimination based on genetic information (temporary).
26:19.0.1.1.5.0.1.75SECTION 54.9802-4
     54.9802-4 Special Rule Allowing Integration of Health Reimbursement Arrangements (HRAs) and Other Account-Based Group Health Plans with Individual Health Insurance Coverage and Medicare and Prohibiting Discrimination In HRAs and Other Account-Based Group H
26:19.0.1.1.5.0.1.76SECTION 54.9811-1
     54.9811-1 Standards relating to benefits for mothers and newborns.
26:19.0.1.1.5.0.1.77SECTION 54.9812-1
     54.9812-1 Parity in mental health and substance use disorder benefits.
26:19.0.1.1.5.0.1.78SECTION 54.9815-1251
     54.9815-1251 Preservation of right to maintain existing coverage.
26:19.0.1.1.5.0.1.79SECTION 54.9815-2704
     54.9815-2704 Prohibition of preexisting condition exclusions.
26:19.0.1.1.5.0.1.80SECTION 54.9815-2705
     54.9815-2705 Prohibiting discrimination against participants and beneficiaries based on a health factor.
26:19.0.1.1.5.0.1.81SECTION 54.9815-2708
     54.9815-2708 Prohibition on waiting periods that exceed 90 days.
26:19.0.1.1.5.0.1.82SECTION 54.9815-2711
     54.9815-2711 No lifetime or annual limits.
26:19.0.1.1.5.0.1.83SECTION 54.9815-2712
     54.9815-2712 Rules regarding rescissions.
26:19.0.1.1.5.0.1.84SECTION 54.9815-2713
     54.9815-2713 Coverage of preventive health services.
26:19.0.1.1.5.0.1.85SECTION 54.9815-2713A
     54.9815-2713A Accommodations in connection with coverage of preventive health services.
26:19.0.1.1.5.0.1.86SECTION 54.9815-2714
     54.9815-2714 Eligibility of children until at least age 26.
26:19.0.1.1.5.0.1.87SECTION 54.9815-2715
     54.9815-2715 Summary of benefits and coverage and uniform glossary.
26:19.0.1.1.5.0.1.88SECTION 54.9815-2719
     54.9815-2719 Internal claims and appeals and external review processes.
26:19.0.1.1.5.0.1.89SECTION 54.9815-2719A
     54.9815-2719A Patient protections.
26:19.0.1.1.5.0.1.90SECTION 54.9831-1
     54.9831-1 Special rules relating to group health plans.
26:19.0.1.1.5.0.1.91SECTION 54.9833-1
     54.9833-1 Applicability dates.
26:19.0.1.1.6PART 55
PART 55 - EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES
26:19.0.1.1.6.1SUBPART A
Subpart A - Excise Tax on Real Estate Investment Trusts
26:19.0.1.1.6.1.1.1SECTION 55.4981-1
     55.4981-1 [Reserved]
26:19.0.1.1.6.1.1.2SECTION 55.4981-2
     55.4981-2 Imposition of excise tax with respect to certain undistributed income of real estate investment trusts; calendar years beginning after December 31, 1986.
26:19.0.1.1.6.2SUBPART B
Subpart B - Excise Tax on Regulated Investment Companies
26:19.0.1.1.6.2.1.1SECTION 55.4982-1
     55.4982-1 Imposition of excise tax on undistributed income of regulated investment companies.
26:19.0.1.1.6.3SUBPART C
Subpart C - Procedure and Administration
26:19.0.1.1.6.3.1.1SECTION 55.6001-1
     55.6001-1 Notice or regulations requiring records, statements, and special returns.
26:19.0.1.1.6.3.1.2SECTION 55.6011-1
     55.6011-1 General requirement of return, statement, or list.
26:19.0.1.1.6.3.1.3SECTION 55.6060-1
     55.6060-1 Reporting requirements for tax return preparers.
26:19.0.1.1.6.3.1.4SECTION 55.6061-1
     55.6061-1 Signing of returns and other documents.
26:19.0.1.1.6.3.1.5SECTION 55.6065-1
     55.6065-1 Verification of returns.
26:19.0.1.1.6.3.1.6SECTION 55.6071-1
     55.6071-1 Time for filing returns.
26:19.0.1.1.6.3.1.7SECTION 55.6081-1
     55.6081-1 Automatic extension of time for filing a return due under Chapter 44.
26:19.0.1.1.6.3.1.8SECTION 55.6091-1
     55.6091-1 Place for filing Chapter 44 tax returns.
26:19.0.1.1.6.3.1.9SECTION 55.6091-2
     55.6091-2 Exceptional cases.
26:19.0.1.1.6.3.1.10SECTION 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.
26:19.0.1.1.6.3.1.11SECTION 55.6109-1
     55.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
26:19.0.1.1.6.3.1.12SECTION 55.6151-1
     55.6151-1 Time and place for paying of tax shown on returns.
26:19.0.1.1.6.3.1.13SECTION 55.6161-1
     55.6161-1 Extension of time for paying tax or deficiency.
26:19.0.1.1.6.3.1.14SECTION 55.6165-1
     55.6165-1 Bonds where time to pay tax or deficiency has been extended.
26:19.0.1.1.6.3.1.15SECTION 55.6694-1
     55.6694-1 Section 6694 penalties applicable to tax return preparer.
26:19.0.1.1.6.3.1.16SECTION 55.6694-2
     55.6694-2 Penalties for understatement due to an unreasonable position.
26:19.0.1.1.6.3.1.17SECTION 55.6694-3
     55.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
26:19.0.1.1.6.3.1.18SECTION 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.
26:19.0.1.1.6.3.1.19SECTION 55.6695-1
     55.6695-1 Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons.
26:19.0.1.1.6.3.1.20SECTION 55.6696-1
     55.6696-1 Claims for credit or refund by tax return preparers.
26:19.0.1.1.6.3.1.21SECTION 55.7701-1
     55.7701-1 Tax return preparer.
26:19.0.1.1.7PART 56
PART 56 - PUBLIC CHARITY EXCISE TAXES
26:19.0.1.1.7.0.1.1SECTION 56.4911-0
     56.4911-0 Outline of regulations under section 4911.
26:19.0.1.1.7.0.1.2SECTION 56.4911-1
     56.4911-1 Tax on excess lobbying expenditures.
26:19.0.1.1.7.0.1.3SECTION 56.4911-2
     56.4911-2 Lobbying expenditures, direct lobbying communications, and grass roots lobbying communications.
26:19.0.1.1.7.0.1.4SECTION 56.4911-3
     56.4911-3 Expenditures for direct and/or grass roots lobbying communications.
26:19.0.1.1.7.0.1.5SECTION 56.4911-4
     56.4911-4 Exempt purpose expenditures.
26:19.0.1.1.7.0.1.6SECTION 56.4911-5
     56.4911-5 Communications with members.
26:19.0.1.1.7.0.1.7SECTION 56.4911-6
     56.4911-6 Records of lobbying and grass roots expenditures.
26:19.0.1.1.7.0.1.8SECTION 56.4911-7
     56.4911-7 Affiliated group of organizations.
26:19.0.1.1.7.0.1.9SECTION 56.4911-8
     56.4911-8 Excess lobbying expenditures of affiliated group.
26:19.0.1.1.7.0.1.10SECTION 56.4911-9
     56.4911-9 Application of section 501(h) to affiliated groups of organizations.
26:19.0.1.1.7.0.1.11SECTION 56.4911-10
     56.4911-10 Members of a limited affiliated group of organizations.
26:19.0.1.1.7.0.1.12SECTION 56.6001-1
     56.6001-1 Notice or regulations requiring records, statements, and special returns.
26:19.0.1.1.7.0.1.13SECTION 56.6011-1
     56.6011-1 General requirement of return, statement, or list.
26:19.0.1.1.7.0.1.14SECTION 56.6011-4
     56.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.
26:19.0.1.1.7.0.1.15SECTION 56.6060-1
     56.6060-1 Reporting requirements for tax return preparers.
26:19.0.1.1.7.0.1.16SECTION 56.6107-1
     56.6107-1 Tax return preparer must furnish copy of return and claim for refund to taxpayer and must retain a copy or record.
26:19.0.1.1.7.0.1.17SECTION 56.6109-1
     56.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
26:19.0.1.1.7.0.1.18SECTION 56.6694-1
     56.6694-1 Section 6694 penalties applicable to tax return preparer.
26:19.0.1.1.7.0.1.19SECTION 56.6694-2
     56.6694-2 Penalties for understatement due to an unreasonable position.
26:19.0.1.1.7.0.1.20SECTION 56.6694-3
     56.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
26:19.0.1.1.7.0.1.21SECTION 56.6694-4
     56.6694-4 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.
26:19.0.1.1.7.0.1.22SECTION 56.6695-1
     56.6695-1 Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons.
26:19.0.1.1.7.0.1.23SECTION 56.6696-1
     56.6696-1 Claims for credit or refund by tax return preparers.
26:19.0.1.1.7.0.1.24SECTION 56.7701-1
     56.7701-1 Tax return preparer.
26:19.0.1.1.8PART 57
PART 57 - HEALTH INSURANCE PROVIDERS FEE
26:19.0.1.1.8.0.1.1SECTION 57.1
     57.1 Overview.
26:19.0.1.1.8.0.1.2SECTION 57.2
     57.2 Explanation of terms.
26:19.0.1.1.8.0.1.3SECTION 57.3
     57.3 Reporting requirements and associated penalties.
26:19.0.1.1.8.0.1.4SECTION 57.4
     57.4 Fee calculation.
26:19.0.1.1.8.0.1.5SECTION 57.5
     57.5 Notice of preliminary fee calculation.
26:19.0.1.1.8.0.1.6SECTION 57.6
     57.6 Error correction process.
26:19.0.1.1.8.0.1.7SECTION 57.7
     57.7 Notification and fee payment.
26:19.0.1.1.8.0.1.8SECTION 57.8
     57.8 Tax treatment of fee.
26:19.0.1.1.8.0.1.9SECTION 57.9
     57.9 Refund claims.
26:19.0.1.1.8.0.1.10SECTION 57.10
     57.10 Applicability date.
26:19.0.1.1.8.0.1.11SECTION 57.6302-1
     57.6302-1 Method of paying the health insurance providers fee.
26:19.0.1.1.9PART 141
PART 141 - TEMPORARY EXCISE TAX REGULATIONS UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974
26:19.0.1.1.9.0.1.1SECTION 141.4975-13
     141.4975-13 Definition of “amount involved” and “correction”.
26:19.0.1.1.10PART 143
PART 143 - TEMPORARY EXCISE TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1969
26:19.0.1.1.10.0.1.1SECTION 143.1
     143.1 [Reserved]
26:19.0.1.1.10.0.1.2SECTION 143.2
     143.2 Taxes on self-dealing; scholarship and fellowship grants by private foundations.
26:19.0.1.1.10.0.1.3SECTION 143.3-143.4
     143.3-143.4 [Reserved]
26:19.0.1.1.10.0.1.4SECTION 143.5
     143.5 Taxes on self-dealing; indirect transactions by a private foundation.
26:19.0.1.1.10.0.1.5SECTION 143.6
     143.6 Election to shorten the period during which certain excess business holdings of private foundations are treated as permitted holdings.
26:19.0.1.1.11PART 145
PART 145 - TEMPORARY EXCISE TAX REGULATIONS UNDER THE HIGHWAY REVENUE ACT OF 1982 (PUB. L. 97-424)
26:19.0.1.1.11.0.1.1SECTION 145.4051-1
     145.4051-1 Imposition of tax on heavy trucks and trailers sold at retail.
26:19.0.1.1.11.0.1.2SECTION 145.4052-1
     145.4052-1 Special rules and definitions.
26:19.0.1.1.11.0.1.3SECTION 145.4061-1
     145.4061-1 Application to manufacturers tax.
26:19.0.1.1.12PART 151-155
PARTS 151-155 [RESERVED]
26:19.0.1.1.13PART 156
PART 156 - EXCISE TAX ON GREENMAIL
26:19.0.1.1.13.1SUBPART A
Subpart A - Tax on Greenmail
26:19.0.1.1.13.1.1.1SECTION 156.5881-1
     156.5881-1 Imposition of excise tax on greenmail.
26:19.0.1.1.13.2SUBPART B
Subpart B - Procedure and Administration
26:19.0.1.1.13.2.1.1SECTION 156.6001-1
     156.6001-1 Notice or regulations requiring records, statements, and special returns.
26:19.0.1.1.13.2.1.2SECTION 156.6011-1
     156.6011-1 General requirement of return, statement, or list.
26:19.0.1.1.13.2.1.3SECTION 156.6060-1
     156.6060-1 Reporting requirements for tax return preparers.
26:19.0.1.1.13.2.1.4SECTION 156.6061-1
     156.6061-1 Signing of returns and other documents.
26:19.0.1.1.13.2.1.5SECTION 156.6065-1
     156.6065-1 Verification of returns.
26:19.0.1.1.13.2.1.6SECTION 156.6071-1
     156.6071-1 Time for filing returns relating to greenmail.
26:19.0.1.1.13.2.1.7SECTION 156.6081-1
     156.6081-1 Automatic extension of time for filing a return due under chapter 54.
26:19.0.1.1.13.2.1.8SECTION 156.6091-1
     156.6091-1 Place for filing chapter 54 (Greenmail) tax returns.
26:19.0.1.1.13.2.1.9SECTION 156.6091-2
     156.6091-2 Exceptional cases.
26:19.0.1.1.13.2.1.10SECTION 156.6107-1
     156.6107-1 Tax return preparer must furnish copy of return and claim for refund to taxpayer and must retain a copy or record.
26:19.0.1.1.13.2.1.11SECTION 156.6109-1
     156.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
26:19.0.1.1.13.2.1.12SECTION 156.6151-1
     156.6151-1 Time and place for paying of tax shown on returns.
26:19.0.1.1.13.2.1.13SECTION 156.6161-1
     156.6161-1 Extension of time for paying tax or deficiency.
26:19.0.1.1.13.2.1.14SECTION 156.6165-1
     156.6165-1 Bonds where time to pay tax or deficiency has been extended.
26:19.0.1.1.13.2.1.15SECTION 156.6694-1
     156.6694-1 Section 6694 penalties applicable to tax return preparer.
26:19.0.1.1.13.2.1.16SECTION 156.6694-2
     156.6694-2 Penalties for understatement due to an unreasonable position.
26:19.0.1.1.13.2.1.17SECTION 156.6694-3
     156.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
26:19.0.1.1.13.2.1.18SECTION 156.6694-4
     156.6694-4 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.
26:19.0.1.1.13.2.1.19SECTION 156.6695-1
     156.6695-1 Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons.
26:19.0.1.1.13.2.1.20SECTION 156.6696-1
     156.6696-1 Claims for credit or refund by tax return preparers.
26:19.0.1.1.13.2.1.21SECTION 156.7701-1
     156.7701-1 Tax return preparer.
26:19.0.1.1.14PART 157
PART 157 - EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS
26:19.0.1.1.14.1SUBPART A
Subpart A - Tax on Structured Settlement Factoring Transactions
26:19.0.1.1.14.1.1.1SECTION 157.5891-1
     157.5891-1 Imposition of excise tax on structured settlement factoring transactions.
26:19.0.1.1.14.2SUBPART B
Subpart B - Procedure and Administration
26:19.0.1.1.14.2.1.1SECTION 157.6001-1
     157.6001-1 Records, statements, and special returns.
26:19.0.1.1.14.2.1.2SECTION 157.6011-1
     157.6011-1 General requirement of return, statement, or list.
26:19.0.1.1.14.2.1.3SECTION 157.6060-1
     157.6060-1 Reporting requirements for tax return preparers.
26:19.0.1.1.14.2.1.4SECTION 157.6061-1
     157.6061-1 Signing of returns and other documents.
26:19.0.1.1.14.2.1.5SECTION 157.6065-1
     157.6065-1 Verification of returns.
26:19.0.1.1.14.2.1.6SECTION 157.6071-1
     157.6071-1 Time for filing returns.
26:19.0.1.1.14.2.1.7SECTION 157.6081-1
     157.6081-1 Automatic extension of time for filing a return due under chapter 55.
26:19.0.1.1.14.2.1.8SECTION 157.6091-1
     157.6091-1 Place for filing returns.
26:19.0.1.1.14.2.1.9SECTION 157.6107-1
     157.6107-1 Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
26:19.0.1.1.14.2.1.10SECTION 157.6109-1
     157.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
26:19.0.1.1.14.2.1.11SECTION 157.6151-1
     157.6151-1 Time and place for paying of tax shown on returns.
26:19.0.1.1.14.2.1.12SECTION 157.6161-1
     157.6161-1 Extension of time for paying tax.
26:19.0.1.1.14.2.1.13SECTION 157.6165-1
     157.6165-1 Bonds where time to pay tax has been extended.
26:19.0.1.1.14.2.1.14SECTION 157.6694-1
     157.6694-1 Section 6694 penalties applicable to tax return preparer.
26:19.0.1.1.14.2.1.15SECTION 157.6694-2
     157.6694-2 Penalties for understatement due to an unreasonable position.
26:19.0.1.1.14.2.1.16SECTION 157.6694-3
     157.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
26:19.0.1.1.14.2.1.17SECTION 157.6694-4
     157.6694-4 Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
26:19.0.1.1.14.2.1.18SECTION 157.6695-1
     157.6695-1 Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons.
26:19.0.1.1.14.2.1.19SECTION 157.6696-1
     157.6696-1 Claims for credit or refund by tax return preparers.
26:19.0.1.1.14.2.1.20SECTION 157.7701-1
     157.7701-1 Tax return preparer.
26:19.0.1.1.15PART 158-169
PARTS 158-169 [RESERVED]