| 26:19.0.1.1.1 | PART 50
| PART 50 - REGULATIONS RELATING TO THE TAX IMPOSED WITH RESPECT TO CERTAIN HYDRAULIC MINING | |
| 26:19.0.1.1.1.0.1.1 | SECTION 50.1
| 50.1 Introduction. | |
| 26:19.0.1.1.1.0.1.2 | SECTION 50.2
| 50.2 Scope of regulations. | |
| 26:19.0.1.1.1.0.1.3 | SECTION 50.3
| 50.3 General definitions and use of terms. | |
| 26:19.0.1.1.1.0.1.4 | SECTION 50.4
| 50.4 Rates of tax. | |
| 26:19.0.1.1.1.0.1.5 | SECTION 50.5
| 50.5 Liability for the tax. | |
| 26:19.0.1.1.1.0.1.6 | SECTION 50.6
| 50.6 Ascertainment of quantity mined. | |
| 26:19.0.1.1.1.0.1.7 | SECTION 50.7
| 50.7 Returns. | |
| 26:19.0.1.1.1.0.1.8 | SECTION 50.8
| 50.8 Due date and place for filing returns and paying tax. | |
| 26:19.0.1.1.2 | PART 51
| PART 51 - BRANDED PRESCRIPTION DRUG FEE | |
| 26:19.0.1.1.2.0.1.1 | SECTION 51.1
| 51.1 Overview. | |
| 26:19.0.1.1.2.0.1.2 | SECTION 51.2
| 51.2 Explanation of terms. | |
| 26:19.0.1.1.2.0.1.3 | SECTION 51.3
| 51.3 Information requested from covered entities. | |
| 26:19.0.1.1.2.0.1.4 | SECTION 51.4
| 51.4 Information provided by the agencies. | |
| 26:19.0.1.1.2.0.1.5 | SECTION 51.5
| 51.5 Fee calculation. | |
| 26:19.0.1.1.2.0.1.6 | SECTION 51.6
| 51.6 Notice of preliminary fee calculation. | |
| 26:19.0.1.1.2.0.1.7 | SECTION 51.7
| 51.7 Dispute resolution process. | |
| 26:19.0.1.1.2.0.1.8 | SECTION 51.8
| 51.8 Notification and payment of fee. | |
| 26:19.0.1.1.2.0.1.9 | SECTION 51.9
| 51.9 Tax treatment of fee. | |
| 26:19.0.1.1.2.0.1.10 | SECTION 51.10
| 51.10 Refund claims. | |
| 26:19.0.1.1.2.0.1.11 | SECTION 51.11
| 51.11 Applicability date. | |
| 26:19.0.1.1.2.0.1.12 | SECTION 51.6302-1
| 51.6302-1 Method of paying the branded prescription drug fee. | |
| 26:19.0.1.1.3 | PART 52
| PART 52 - ENVIRONMENTAL TAXES | |
| 26:19.0.1.1.3.0.1.1 | SECTION 52.0-1
| 52.0-1 Introduction. | |
| 26:19.0.1.1.3.0.1.2 | SECTION 52.4681-1
| 52.4681-1 Taxes imposed with respect to ozone-depleting chemicals. | |
| 26:19.0.1.1.3.0.1.3 | SECTION 52.4682-1
| 52.4682-1 Ozone-depleting chemicals. | |
| 26:19.0.1.1.3.0.1.4 | SECTION 52.4682-2
| 52.4682-2 Qualifying sales. | |
| 26:19.0.1.1.3.0.1.5 | SECTION 52.4682-3
| 52.4682-3 Imported taxable products. | |
| 26:19.0.1.1.3.0.1.6 | SECTION 52.4682-4
| 52.4682-4 Floor stocks tax. | |
| 26:19.0.1.1.3.0.1.7 | SECTION 52.4682-5
| 52.4682-5 Exports. | |
| 26:19.0.1.1.4 | PART 53
| PART 53 - FOUNDATION AND SIMILAR EXCISE TAXES | |
| 26:19.0.1.1.4.1 | SUBPART A
| Subpart A - Taxes on Investment Income | |
| 26:19.0.1.1.4.1.1.1 | SECTION 53.4940-1
| 53.4940-1 Excise tax on net investment income. | |
| 26:19.0.1.1.4.2 | SUBPART B
| Subpart B - Taxes on Self-Dealing | |
| 26:19.0.1.1.4.2.1.1 | SECTION 53.4941(a)-1
| 53.4941(a)-1 Imposition of initial taxes. | |
| 26:19.0.1.1.4.2.1.2 | SECTION 53.4941(b)-1
| 53.4941(b)-1 Imposition of additional taxes. | |
| 26:19.0.1.1.4.2.1.3 | SECTION 53.4941(c)-1
| 53.4941(c)-1 Special rules. | |
| 26:19.0.1.1.4.2.1.4 | SECTION 53.4941(d)-1
| 53.4941(d)-1 Definition of self-dealing. | |
| 26:19.0.1.1.4.2.1.5 | SECTION 53.4941(d)-2
| 53.4941(d)-2 Specific acts of self-dealing. | |
| 26:19.0.1.1.4.2.1.6 | SECTION 53.4941(d)-3
| 53.4941(d)-3 Exceptions to self-dealing. | |
| 26:19.0.1.1.4.2.1.7 | SECTION 53.4941(d)-4
| 53.4941(d)-4 Transitional rules. | |
| 26:19.0.1.1.4.2.1.8 | SECTION 53.4941(e)-1
| 53.4941(e)-1 Definitions. | |
| 26:19.0.1.1.4.2.1.9 | SECTION 53.4941(f)-1
| 53.4941(f)-1 Effective dates. | |
| 26:19.0.1.1.4.3 | SUBPART C
| Subpart C - Taxes on Failure To Distribute Income | |
| 26:19.0.1.1.4.3.1.1 | SECTION 53.4942(a)-1
| 53.4942(a)-1 Taxes for failure to distribute income. | |
| 26:19.0.1.1.4.3.1.2 | SECTION 53.4942(a)-2
| 53.4942(a)-2 Computation of undistributed income. | |
| 26:19.0.1.1.4.3.1.3 | SECTION 53.4942(a)-3
| 53.4942(a)-3 Qualifying distributions defined. | |
| 26:19.0.1.1.4.3.1.4 | SECTION 53.4942(b)-1
| 53.4942(b)-1 Operating foundations. | |
| 26:19.0.1.1.4.3.1.5 | SECTION 53.4942(b)-2
| 53.4942(b)-2 Alternative tests. | |
| 26:19.0.1.1.4.3.1.6 | SECTION 53.4942(b)-3
| 53.4942(b)-3 Determination of compliance with operating foundation tests. | |
| 26:19.0.1.1.4.4 | SUBPART D
| Subpart D - Taxes on Excess Business Holdings | |
| 26:19.0.1.1.4.4.1.1 | SECTION 53.4943-1
| 53.4943-1 General rule; purpose. | |
| 26:19.0.1.1.4.4.1.2 | SECTION 53.4943-2
| 53.4943-2 Imposition of tax on excess business holdings of private foundations. | |
| 26:19.0.1.1.4.4.1.3 | SECTION 53.4943-3
| 53.4943-3 Determination of excess business holdings. | |
| 26:19.0.1.1.4.4.1.4 | SECTION 53.4943-4
| 53.4943-4 Present holdings. | |
| 26:19.0.1.1.4.4.1.5 | SECTION 53.4943-5
| 53.4943-5 Present holdings acquired by trust or a will. | |
| 26:19.0.1.1.4.4.1.6 | SECTION 53.4943-6
| 53.4943-6 Five-year period to dispose of gifts, bequests, etc. | |
| 26:19.0.1.1.4.4.1.7 | SECTION 53.4943-7
| 53.4943-7 Special rules for readjustments involving grandfathered holdings. | |
| 26:19.0.1.1.4.4.1.8 | SECTION 53.4943-8
| 53.4943-8 Business holdings; constructive ownership. | |
| 26:19.0.1.1.4.4.1.9 | SECTION 53.4943-9
| 53.4943-9 Business holdings; certain periods. | |
| 26:19.0.1.1.4.4.1.10 | SECTION 53.4943-10
| 53.4943-10 Business enterprise; definition. | |
| 26:19.0.1.1.4.4.1.11 | SECTION 53.4943-11
| 53.4943-11 Effective/applicability date. | |
| 26:19.0.1.1.4.5 | SUBPART E
| Subpart E - Taxes on Investments Which Jeopardize Charitable Purpose | |
| 26:19.0.1.1.4.5.1.1 | SECTION 53.4944-1
| 53.4944-1 Initial taxes. | |
| 26:19.0.1.1.4.5.1.2 | SECTION 53.4944-2
| 53.4944-2 Additional taxes. | |
| 26:19.0.1.1.4.5.1.3 | SECTION 53.4944-3
| 53.4944-3 Exception for program-related investments. | |
| 26:19.0.1.1.4.5.1.4 | SECTION 53.4944-4
| 53.4944-4 Special rules. | |
| 26:19.0.1.1.4.5.1.5 | SECTION 53.4944-5
| 53.4944-5 Definitions. | |
| 26:19.0.1.1.4.5.1.6 | SECTION 53.4944-6
| 53.4944-6 Special rules for investments made prior to January 1, 1970. | |
| 26:19.0.1.1.4.6 | SUBPART F
| Subpart F - Taxes on Taxable Expenditures | |
| 26:19.0.1.1.4.6.1.1 | SECTION 53.4945-1
| 53.4945-1 Taxes on taxable expenditures. | |
| 26:19.0.1.1.4.6.1.2 | SECTION 53.4945-2
| 53.4945-2 Propaganda influencing legislation. | |
| 26:19.0.1.1.4.6.1.3 | SECTION 53.4945-3
| 53.4945-3 Influencing elections and carrying on voter registration drives. | |
| 26:19.0.1.1.4.6.1.4 | SECTION 53.4945-4
| 53.4945-4 Grants to individuals. | |
| 26:19.0.1.1.4.6.1.5 | SECTION 53.4945-5
| 53.4945-5 Grants to organizations. | |
| 26:19.0.1.1.4.6.1.6 | SECTION 53.4945-6
| 53.4945-6 Expenditures for noncharitable purposes. | |
| 26:19.0.1.1.4.7 | SUBPART G
| Subpart G - Definitions and Special Rules | |
| 26:19.0.1.1.4.7.1.1 | SECTION 53.4946-1
| 53.4946-1 Definitions and special rules. | |
| 26:19.0.1.1.4.8 | SUBPART H
| Subpart H - Application to Certain Nonexempt Trusts | |
| 26:19.0.1.1.4.8.1.1 | SECTION 53.4947-1
| 53.4947-1 Application of tax. | |
| 26:19.0.1.1.4.8.1.2 | SECTION 53.4947-2
| 53.4947-2 Special rules. | |
| 26:19.0.1.1.4.9 | SUBPART I
| Subpart I - Tax on Investment Income of and Denial of Exemption to Certain Foreign Organizations | |
| 26:19.0.1.1.4.9.1.1 | SECTION 53.4948-1
| 53.4948-1 Application of taxes and denial of exemption with respect to certain foreign organizations. | |
| 26:19.0.1.1.4.10 | SUBPART J
| Subpart J - Black Lung Benefit Trust Excise Taxes | |
| 26:19.0.1.1.4.10.1.1 | SECTION 53.4951-1
| 53.4951-1 Black lung trusts - taxes on self-dealing. | |
| 26:19.0.1.1.4.10.1.2 | SECTION 53.4952-1
| 53.4952-1 Black lung trusts - taxes on taxable expenditures. | |
| 26:19.0.1.1.4.11 | SUBPART K
| Subpart K - Second Tier Excise Taxes | |
| 26:19.0.1.1.4.11.1.1 | SECTION 53.4955-1
| 53.4955-1 Tax on political expenditures. | |
| 26:19.0.1.1.4.11.1.2 | SECTION 53.4958-0
| 53.4958-0 Table of contents. | |
| 26:19.0.1.1.4.11.1.3 | SECTION 53.4958-1
| 53.4958-1 Taxes on excess benefit transactions. | |
| 26:19.0.1.1.4.11.1.4 | SECTION 53.4958-2
| 53.4958-2 Definition of applicable tax-exempt organization. | |
| 26:19.0.1.1.4.11.1.5 | SECTION 53.4958-3
| 53.4958-3 Definition of disqualified person. | |
| 26:19.0.1.1.4.11.1.6 | SECTION 53.4958-4
| 53.4958-4 Excess benefit transaction. | |
| 26:19.0.1.1.4.11.1.7 | SECTION 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] | |
| 26:19.0.1.1.4.11.1.8 | SECTION 53.4958-6
| 53.4958-6 Rebuttable presumption that a transaction is not an excess benefit transaction. | |
| 26:19.0.1.1.4.11.1.9 | SECTION 53.4958-7
| 53.4958-7 Correction. | |
| 26:19.0.1.1.4.11.1.10 | SECTION 53.4958-8
| 53.4958-8 Special rules. | |
| 26:19.0.1.1.4.11.1.11 | SECTION 53.4959-1
| 53.4959-1 Taxes on failures by hospital organizations to meet section 501(r)(3). | |
| 26:19.0.1.1.4.11.1.12 | SECTION 53.4960-0
| 53.4960-0 Table of contents. | |
| 26:19.0.1.1.4.11.1.13 | SECTION 53.4960-1
| 53.4960-1 Scope and definitions. | |
| 26:19.0.1.1.4.11.1.14 | SECTION 53.4960-2
| 53.4960-2 Determination of remuneration paid for a taxable year. | |
| 26:19.0.1.1.4.11.1.15 | SECTION 53.4960-3
| 53.4960-3 Determination of whether there is a parachute payment. | |
| 26:19.0.1.1.4.11.1.16 | SECTION 53.4960-4
| 53.4960-4 Liability for tax on excess remuneration and excess parachute payments. | |
| 26:19.0.1.1.4.11.1.17 | SECTION 53.4960-5
| 53.4960-5 [Reserved] | |
| 26:19.0.1.1.4.11.1.18 | SECTION 53.4960-6
| 53.4960-6 Applicability date. | |
| 26:19.0.1.1.4.11.1.19 | SECTION 53.4961-1
| 53.4961-1 Abatement of second tier taxes for correction within correction period. | |
| 26:19.0.1.1.4.11.1.20 | SECTION 53.4961-2
| 53.4961-2 Court proceedings to determine liability for second tier tax. | |
| 26:19.0.1.1.4.11.1.21 | SECTION 53.4963-1
| 53.4963-1 Definitions. | |
| 26:19.0.1.1.4.11.1.22 | SECTION 53.4965-1
| 53.4965-1 Overview. | |
| 26:19.0.1.1.4.11.1.23 | SECTION 53.4965-2
| 53.4965-2 Covered tax-exempt entities. | |
| 26:19.0.1.1.4.11.1.24 | SECTION 53.4965-3
| 53.4965-3 Prohibited tax shelter transactions. | |
| 26:19.0.1.1.4.11.1.25 | SECTION 53.4965-4
| 53.4965-4 Definition of tax-exempt party to a prohibited tax shelter transaction. | |
| 26:19.0.1.1.4.11.1.26 | SECTION 53.4965-5
| 53.4965-5 Entity managers and related definitions. | |
| 26:19.0.1.1.4.11.1.27 | SECTION 53.4965-6
| 53.4965-6 Meaning of “knows or has reason to know”. | |
| 26:19.0.1.1.4.11.1.28 | SECTION 53.4965-7
| 53.4965-7 Taxes on prohibited tax shelter transactions. | |
| 26:19.0.1.1.4.11.1.29 | SECTION 53.4965-8
| 53.4965-8 Definition of net income and proceeds and standard for allocating net income or proceeds to various periods. | |
| 26:19.0.1.1.4.11.1.30 | SECTION 53.4965-9
| 53.4965-9 Effective/applicability dates. | |
| 26:19.0.1.1.4.11.1.31 | SECTION 53.4968-1
| 53.4968-1 Excise tax based on investment income of certain private colleges and universities. | |
| 26:19.0.1.1.4.11.1.32 | SECTION 53.4968-2
| 53.4968-2 Net investment income. | |
| 26:19.0.1.1.4.11.1.33 | SECTION 53.4968-3
| 53.4968-3 Related organizations. | |
| 26:19.0.1.1.4.11.1.34 | SECTION 53.4968-4
| 53.4968-4 Applicability date. | |
| 26:19.0.1.1.4.12 | SUBPART L
| Subpart L - Procedure and Administration | |
| 26:19.0.1.1.4.12.1.1 | SECTION 53.6001-1
| 53.6001-1 Notice or regulations requiring records, statements, and special returns. | |
| 26:19.0.1.1.4.12.1.2 | SECTION 53.6011-1
| 53.6011-1 General requirement of return, statement or list. | |
| 26:19.0.1.1.4.12.1.3 | SECTION 53.6011-4
| 53.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers. | |
| 26:19.0.1.1.4.12.1.4 | SECTION 53.6060-1
| 53.6060-1 Reporting requirements for tax return preparers. | |
| 26:19.0.1.1.4.12.1.5 | SECTION 53.6061-1
| 53.6061-1 Signing of returns and other documents. | |
| 26:19.0.1.1.4.12.1.6 | SECTION 53.6065-1
| 53.6065-1 Verification of returns. | |
| 26:19.0.1.1.4.12.1.7 | SECTION 53.6071-1
| 53.6071-1 Time for filing returns. | |
| 26:19.0.1.1.4.12.1.8 | SECTION 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. | |
| 26:19.0.1.1.4.12.1.9 | SECTION 53.6091-1
| 53.6091-1 Place for filing chapter 42 tax returns. | |
| 26:19.0.1.1.4.12.1.10 | SECTION 53.6091-2
| 53.6091-2 Exceptional cases. | |
| 26:19.0.1.1.4.12.1.11 | SECTION 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. | |
| 26:19.0.1.1.4.12.1.12 | SECTION 53.6109-1
| 53.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund filed. | |
| 26:19.0.1.1.4.12.1.13 | SECTION 53.6151-1
| 53.6151-1 Time and place for paying tax shown on returns. | |
| 26:19.0.1.1.4.12.1.14 | SECTION 53.6161-1
| 53.6161-1 Extension of time for paying tax or deficiency. | |
| 26:19.0.1.1.4.12.1.15 | SECTION 53.6165-1
| 53.6165-1 Bonds where time to pay tax or deficiency has been extended. | |
| 26:19.0.1.1.4.12.1.16 | SECTION 53.6601-1
| 53.6601-1 Interest on underpayment, nonpayment, or extensions of time for payment, of tax. | |
| 26:19.0.1.1.4.12.1.17 | SECTION 53.6651-1
| 53.6651-1 Failure to file tax return or to pay tax. | |
| 26:19.0.1.1.4.12.1.18 | SECTION 53.6694-1
| 53.6694-1 Section 6694 penalties applicable to tax return preparer. | |
| 26:19.0.1.1.4.12.1.19 | SECTION 53.6694-2
| 53.6694-2 Penalties for understatement due to an unreasonable position. | |
| 26:19.0.1.1.4.12.1.20 | SECTION 53.6694-3
| 53.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct. | |
| 26:19.0.1.1.4.12.1.21 | SECTION 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. | |
| 26:19.0.1.1.4.12.1.22 | SECTION 53.6695-1
| 53.6695-1 Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons. | |
| 26:19.0.1.1.4.12.1.23 | SECTION 53.6696-1
| 53.6696-1 Claims for credit or refund by tax return preparers. | |
| 26:19.0.1.1.4.12.1.24 | SECTION 53.7101-1
| 53.7101-1 Form of bonds. | |
| 26:19.0.1.1.4.12.1.25 | SECTION 53.7701-1
| 53.7701-1 Tax return preparer. | |
| 26:19.0.1.1.5 | PART 54
| PART 54 - PENSION EXCISE TAXES | |
| 26:19.0.1.1.5.0.1.1 | SECTION 54.4971-1
| 54.4971-1 General rules relating to excise tax on failure to meet minimum funding standards. | |
| 26:19.0.1.1.5.0.1.2 | SECTION 54.4971(c)-1
| 54.4971(c)-1 Taxes on failure to meet minimum funding standards; definitions. | |
| 26:19.0.1.1.5.0.1.3 | SECTION 54.4974-1
| 54.4974-1 Excise tax on accumulations in individual retirement accounts or annuities. | |
| 26:19.0.1.1.5.0.1.4 | SECTION 54.4974-2
| 54.4974-2 Excise tax on accumulations in qualified retirement plans. | |
| 26:19.0.1.1.5.0.1.5 | SECTION 54.4975-1
| 54.4975-1 General rules relating to excise tax on prohibited transactions. | |
| 26:19.0.1.1.5.0.1.6 | SECTION 54.4975-6
| 54.4975-6 Statutory exemptions for office space or services and certain transactions involving financial institutions. | |
| 26:19.0.1.1.5.0.1.7 | SECTION 54.4975-7
| 54.4975-7 Other statutory exemptions. | |
| 26:19.0.1.1.5.0.1.8 | SECTION 54.4975-9
| 54.4975-9 Definition of “fiduciary”. | |
| 26:19.0.1.1.5.0.1.9 | SECTION 54.4975-11
| 54.4975-11 “ESOP” requirements. | |
| 26:19.0.1.1.5.0.1.10 | SECTION 54.4975-12
| 54.4975-12 Definition of the term “qualifying employer security”. | |
| 26:19.0.1.1.5.0.1.11 | SECTION 54.4975-14
| 54.4975-14 Election to pay an excise tax for certain pre-1975 prohibited transactions. | |
| 26:19.0.1.1.5.0.1.12 | SECTION 54.4975-15
| 54.4975-15 Other transitional rules. | |
| 26:19.0.1.1.5.0.1.13 | SECTION 54.4976-1T
| 54.4976-1T Questions and answers relating to taxes with respect to welfare benefit funds (temporary). | |
| 26:19.0.1.1.5.0.1.14 | SECTION 54.4977-1T
| 54.4977-1T Questions and answers relating to the election concerning lines of business in existence on January 1, 1984 (temporary). | |
| 26:19.0.1.1.5.0.1.15 | SECTION 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). | |
| 26:19.0.1.1.5.0.1.16 | SECTION 54.4979-0
| 54.4979-0 Excise tax on certain excess contributions and excess aggregate contributions; table of contents. | |
| 26:19.0.1.1.5.0.1.17 | SECTION 54.4979-1
| 54.4979-1 Excise tax on certain excess contributions and excess aggregate contributions. | |
| 26:19.0.1.1.5.0.1.18 | SECTION 54.4980B-0
| 54.4980B-0 Table of contents. | |
| 26:19.0.1.1.5.0.1.19 | SECTION 54.4980B-1
| 54.4980B-1 COBRA in general. | |
| 26:19.0.1.1.5.0.1.20 | SECTION 54.4980B-2
| 54.4980B-2 Plans that must comply. | |
| 26:19.0.1.1.5.0.1.21 | SECTION 54.4980B-3
| 54.4980B-3 Qualified beneficiaries. | |
| 26:19.0.1.1.5.0.1.22 | SECTION 54.4980B-4
| 54.4980B-4 Qualifying events. | |
| 26:19.0.1.1.5.0.1.23 | SECTION 54.4980B-5
| 54.4980B-5 COBRA continuation coverage. | |
| 26:19.0.1.1.5.0.1.24 | SECTION 54.4980B-6
| 54.4980B-6 Electing COBRA continuation coverage. | |
| 26:19.0.1.1.5.0.1.25 | SECTION 54.4980B-7
| 54.4980B-7 Duration of COBRA continuation coverage. | |
| 26:19.0.1.1.5.0.1.26 | SECTION 54.4980B-8
| 54.4980B-8 Paying for COBRA continuation coverage. | |
| 26:19.0.1.1.5.0.1.27 | SECTION 54.4980B-9
| 54.4980B-9 Business reorganizations and employer withdrawals from multiemployer plans. | |
| 26:19.0.1.1.5.0.1.28 | SECTION 54.4980B-10
| 54.4980B-10 Interaction of FMLA and COBRA. | |
| 26:19.0.1.1.5.0.1.29 | SECTION 54.4980D-1
| 54.4980D-1 Requirement of return and time for filing of the excise tax under section 4980D. | |
| 26:19.0.1.1.5.0.1.30 | SECTION 54.4980E-1
| 54.4980E-1 Requirement of return and time for filing of the excise tax under section 4980E. | |
| 26:19.0.1.1.5.0.1.31 | SECTION 54.4980F-1
| 54.4980F-1 Notice requirements for certain pension plan amendments significantly reducing the rate of future benefit accrual. | |
| 26:19.0.1.1.5.0.1.32 | SECTION 54.4980G-0
| 54.4980G-0 Table of contents. | |
| 26:19.0.1.1.5.0.1.33 | SECTION 54.4980G-1
| 54.4980G-1 Failure of employer to make comparable health savings account contributions. | |
| 26:19.0.1.1.5.0.1.34 | SECTION 54.4980G-2
| 54.4980G-2 Employer contribution defined. | |
| 26:19.0.1.1.5.0.1.35 | SECTION 54.4980G-3
| 54.4980G-3 Failure of employer to make comparable health savings account contributions. | |
| 26:19.0.1.1.5.0.1.36 | SECTION 54.4980G-4
| 54.4980G-4 Calculating comparable contributions. | |
| 26:19.0.1.1.5.0.1.37 | SECTION 54.4980G-5
| 54.4980G-5 HSA comparability rules and cafeteria plans and waiver of excise tax. | |
| 26:19.0.1.1.5.0.1.38 | SECTION 54.4980G-6
| 54.4980G-6 Special rule for contributions made to the HSAs of nonhighly compensated employees. | |
| 26:19.0.1.1.5.0.1.39 | SECTION 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. | |
| 26:19.0.1.1.5.0.1.40 | SECTION 54.4980H-0
| 54.4980H-0 Table of contents. | |
| 26:19.0.1.1.5.0.1.41 | SECTION 54.4980H-1
| 54.4980H-1 Definitions. | |
| 26:19.0.1.1.5.0.1.42 | SECTION 54.4980H-2
| 54.4980H-2 Applicable large employer and applicable large employer member. | |
| 26:19.0.1.1.5.0.1.43 | SECTION 54.4980H-3
| 54.4980H-3 Determining full-time employees. | |
| 26:19.0.1.1.5.0.1.44 | SECTION 54.4980H-4
| 54.4980H-4 Assessable payments under section 4980H(a). | |
| 26:19.0.1.1.5.0.1.45 | SECTION 54.4980H-5
| 54.4980H-5 Assessable payments under section 4980H(b). | |
| 26:19.0.1.1.5.0.1.46 | SECTION 54.4980H-6
| 54.4980H-6 Administration and procedure. | |
| 26:19.0.1.1.5.0.1.47 | SECTION 54.6011-1
| 54.6011-1 General requirement of return, statement, or list. | |
| 26:19.0.1.1.5.0.1.48 | SECTION 54.6011-1T
| 54.6011-1T General requirement of return, statement, or list (temporary). | |
| 26:19.0.1.1.5.0.1.49 | SECTION 54.6011-2
| 54.6011-2 General requirement of return, statement, or list. | |
| 26:19.0.1.1.5.0.1.50 | SECTION 54.6011-4
| 54.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers. | |
| 26:19.0.1.1.5.0.1.51 | SECTION 54.6060-1
| 54.6060-1 Reporting requirements for tax return preparers. | |
| 26:19.0.1.1.5.0.1.52 | SECTION 54.6061-1
| 54.6061-1 Signing of returns and other documents. | |
| 26:19.0.1.1.5.0.1.53 | SECTION 54.6071-1
| 54.6071-1 Time for filing returns. | |
| 26:19.0.1.1.5.0.1.54 | SECTION 54.6081-1
| 54.6081-1 Automatic extension of time for filing returns for certain excise taxes under Chapter 43. | |
| 26:19.0.1.1.5.0.1.55 | SECTION 54.6091-1
| 54.6091-1 Place for filing excise tax returns under section 4980B, 4980D, 4980E, or 4980G. | |
| 26:19.0.1.1.5.0.1.56 | SECTION 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. | |
| 26:19.0.1.1.5.0.1.57 | SECTION 54.6109-1
| 54.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund filed. | |
| 26:19.0.1.1.5.0.1.58 | SECTION 54.6151-1
| 54.6151-1 Time and place for paying of tax shown on returns. | |
| 26:19.0.1.1.5.0.1.59 | SECTION 54.6694-1
| 54.6694-1 Section 6694 penalties applicable to tax return preparer. | |
| 26:19.0.1.1.5.0.1.60 | SECTION 54.6694-2
| 54.6694-2 Penalties for understatement due to an unreasonable position. | |
| 26:19.0.1.1.5.0.1.61 | SECTION 54.6694-3
| 54.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct. | |
| 26:19.0.1.1.5.0.1.62 | SECTION 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. | |
| 26:19.0.1.1.5.0.1.63 | SECTION 54.6695-1
| 54.6695-1 Other assessable penalties with respect to the preparation of tax returns for other persons. | |
| 26:19.0.1.1.5.0.1.64 | SECTION 54.6696-1
| 54.6696-1 Claims for credit or refund by tax return preparers. | |
| 26:19.0.1.1.5.0.1.65 | SECTION 54.7701-1
| 54.7701-1 Tax return preparer. | |
| 26:19.0.1.1.5.0.1.66 | SECTION 54.9801-1
| 54.9801-1 Basis and scope. | |
| 26:19.0.1.1.5.0.1.67 | SECTION 54.9801-2
| 54.9801-2 Definitions. | |
| 26:19.0.1.1.5.0.1.68 | SECTION 54.9801-3
| 54.9801-3 Limitations on preexisting condition exclusion period. | |
| 26:19.0.1.1.5.0.1.69 | SECTION 54.9801-4
| 54.9801-4 Rules relating to creditable coverage. | |
| 26:19.0.1.1.5.0.1.70 | SECTION 54.9801-5
| 54.9801-5 Evidence of creditable coverage. | |
| 26:19.0.1.1.5.0.1.71 | SECTION 54.9801-6
| 54.9801-6 Special enrollment periods. | |
| 26:19.0.1.1.5.0.1.72 | SECTION 54.9802-1
| 54.9802-1 Prohibiting discrimination against participants and beneficiaries based on a health factor. | |
| 26:19.0.1.1.5.0.1.73 | SECTION 54.9802-2
| 54.9802-2 Special rules for certain church plans. | |
| 26:19.0.1.1.5.0.1.74 | SECTION 54.9802-3T
| 54.9802-3T Additional requirements prohibiting discrimination based on genetic information (temporary). | |
| 26:19.0.1.1.5.0.1.75 | SECTION 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 Health Plans. | |
| 26:19.0.1.1.5.0.1.76 | SECTION 54.9811-1
| 54.9811-1 Standards relating to benefits for mothers and newborns. | |
| 26:19.0.1.1.5.0.1.77 | SECTION 54.9812-1
| 54.9812-1 Parity in mental health and substance use disorder benefits. | |
| 26:19.0.1.1.5.0.1.78 | SECTION 54.9815-1251
| 54.9815-1251 Preservation of right to maintain existing coverage. | |
| 26:19.0.1.1.5.0.1.79 | SECTION 54.9815-2704
| 54.9815-2704 Prohibition of preexisting condition exclusions. | |
| 26:19.0.1.1.5.0.1.80 | SECTION 54.9815-2705
| 54.9815-2705 Prohibiting discrimination against participants and beneficiaries based on a health factor. | |
| 26:19.0.1.1.5.0.1.81 | SECTION 54.9815-2708
| 54.9815-2708 Prohibition on waiting periods that exceed 90 days. | |
| 26:19.0.1.1.5.0.1.82 | SECTION 54.9815-2711
| 54.9815-2711 No lifetime or annual limits. | |
| 26:19.0.1.1.5.0.1.83 | SECTION 54.9815-2712
| 54.9815-2712 Rules regarding rescissions. | |
| 26:19.0.1.1.5.0.1.84 | SECTION 54.9815-2713
| 54.9815-2713 Coverage of preventive health services. | |
| 26:19.0.1.1.5.0.1.85 | SECTION 54.9815-2713T
| 54.9815-2713T Coverage of preventive health services (temporary). | |
| 26:19.0.1.1.5.0.1.86 | SECTION 54.9815-2713A
| 54.9815-2713A Accommodations in connection with coverage of preventive health services. | |
| 26:19.0.1.1.5.0.1.87 | SECTION 54.9815-2714
| 54.9815-2714 Eligibility of children until at least age 26. | |
| 26:19.0.1.1.5.0.1.88 | SECTION 54.9815-2715
| 54.9815-2715 Summary of benefits and coverage and uniform glossary. | |
| 26:19.0.1.1.5.0.1.89 | SECTION 54.9815-2715A1
| 54.9815-2715A1 Transparency in coverage - definitions. | |
| 26:19.0.1.1.5.0.1.90 | SECTION 54.9815-2715A2
| 54.9815-2715A2 Transparency in coverage - required disclosures to participants and beneficiaries. | |
| 26:19.0.1.1.5.0.1.91 | SECTION 54.9815-2715A3
| 54.9815-2715A3 Transparency in coverage - requirements for public disclosure. | |
| 26:19.0.1.1.5.0.1.92 | SECTION 54.9815-2719
| 54.9815-2719 Internal claims and appeals and external review processes. | |
| 26:19.0.1.1.5.0.1.93 | SECTION 54.9815-2719A
| 54.9815-2719A Patient protections. | |
| 26:19.0.1.1.5.0.1.94 | SECTION 54.9831-1
| 54.9831-1 Special rules relating to group health plans. | |
| 26:19.0.1.1.5.0.1.95 | SECTION 54.9833-1
| 54.9833-1 Applicability dates. | |
| 26:19.0.1.1.6 | PART 55
| PART 55 - EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES | |
| 26:19.0.1.1.6.1 | SUBPART A
| Subpart A - Excise Tax on Real Estate Investment Trusts | |
| 26:19.0.1.1.6.1.1.1 | SECTION 55.4981-1
| 55.4981-1 [Reserved] | |
| 26:19.0.1.1.6.1.1.2 | SECTION 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. | |
| 26:19.0.1.1.6.2 | SUBPART B
| Subpart B - Excise Tax on Regulated Investment Companies | |
| 26:19.0.1.1.6.2.1.1 | SECTION 55.4982-1
| 55.4982-1 Imposition of excise tax on undistributed income of regulated investment companies. | |
| 26:19.0.1.1.6.3 | SUBPART C
| Subpart C - Procedure and Administration | |
| 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. | |
| 26:19.0.1.1.7 | PART 56
| PART 56 - PUBLIC CHARITY EXCISE TAXES | |
| 26:19.0.1.1.7.0.1.1 | SECTION 56.4911-0
| 56.4911-0 Outline of regulations under section 4911. | |
| 26:19.0.1.1.7.0.1.2 | SECTION 56.4911-1
| 56.4911-1 Tax on excess lobbying expenditures. | |
| 26:19.0.1.1.7.0.1.3 | SECTION 56.4911-2
| 56.4911-2 Lobbying expenditures, direct lobbying communications, and grass roots lobbying communications. | |
| 26:19.0.1.1.7.0.1.4 | SECTION 56.4911-3
| 56.4911-3 Expenditures for direct and/or grass roots lobbying communications. | |
| 26:19.0.1.1.7.0.1.5 | SECTION 56.4911-4
| 56.4911-4 Exempt purpose expenditures. | |
| 26:19.0.1.1.7.0.1.6 | SECTION 56.4911-5
| 56.4911-5 Communications with members. | |
| 26:19.0.1.1.7.0.1.7 | SECTION 56.4911-6
| 56.4911-6 Records of lobbying and grass roots expenditures. | |
| 26:19.0.1.1.7.0.1.8 | SECTION 56.4911-7
| 56.4911-7 Affiliated group of organizations. | |
| 26:19.0.1.1.7.0.1.9 | SECTION 56.4911-8
| 56.4911-8 Excess lobbying expenditures of affiliated group. | |
| 26:19.0.1.1.7.0.1.10 | SECTION 56.4911-9
| 56.4911-9 Application of section 501(h) to affiliated groups of organizations. | |
| 26:19.0.1.1.7.0.1.11 | SECTION 56.4911-10
| 56.4911-10 Members of a limited affiliated group of organizations. | |
| 26:19.0.1.1.7.0.1.12 | SECTION 56.6001-1
| 56.6001-1 Notice or regulations requiring records, statements, and special returns. | |
| 26:19.0.1.1.7.0.1.13 | SECTION 56.6011-1
| 56.6011-1 General requirement of return, statement, or list. | |
| 26:19.0.1.1.7.0.1.14 | SECTION 56.6011-4
| 56.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers. | |
| 26:19.0.1.1.7.0.1.15 | SECTION 56.6060-1
| 56.6060-1 Reporting requirements for tax return preparers. | |
| 26:19.0.1.1.7.0.1.16 | SECTION 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. | |
| 26:19.0.1.1.7.0.1.17 | SECTION 56.6109-1
| 56.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund. | |
| 26:19.0.1.1.7.0.1.18 | SECTION 56.6694-1
| 56.6694-1 Section 6694 penalties applicable to tax return preparer. | |
| 26:19.0.1.1.7.0.1.19 | SECTION 56.6694-2
| 56.6694-2 Penalties for understatement due to an unreasonable position. | |
| 26:19.0.1.1.7.0.1.20 | SECTION 56.6694-3
| 56.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct. | |
| 26:19.0.1.1.7.0.1.21 | SECTION 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. | |
| 26:19.0.1.1.7.0.1.22 | SECTION 56.6695-1
| 56.6695-1 Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons. | |
| 26:19.0.1.1.7.0.1.23 | SECTION 56.6696-1
| 56.6696-1 Claims for credit or refund by tax return preparers. | |
| 26:19.0.1.1.7.0.1.24 | SECTION 56.7701-1
| 56.7701-1 Tax return preparer. | |
| 26:19.0.1.1.8 | PART 57
| PART 57 - HEALTH INSURANCE PROVIDERS FEE | |
| 26:19.0.1.1.8.0.1.1 | SECTION 57.1
| 57.1 Overview. | |
| 26:19.0.1.1.8.0.1.2 | SECTION 57.2
| 57.2 Explanation of terms. | |
| 26:19.0.1.1.8.0.1.3 | SECTION 57.3
| 57.3 Reporting requirements and associated penalties. | |
| 26:19.0.1.1.8.0.1.4 | SECTION 57.4
| 57.4 Fee calculation. | |
| 26:19.0.1.1.8.0.1.5 | SECTION 57.5
| 57.5 Notice of preliminary fee calculation. | |
| 26:19.0.1.1.8.0.1.6 | SECTION 57.6
| 57.6 Error correction process. | |
| 26:19.0.1.1.8.0.1.7 | SECTION 57.7
| 57.7 Notification and fee payment. | |
| 26:19.0.1.1.8.0.1.8 | SECTION 57.8
| 57.8 Tax treatment of fee. | |
| 26:19.0.1.1.8.0.1.9 | SECTION 57.9
| 57.9 Refund claims. | |
| 26:19.0.1.1.8.0.1.10 | SECTION 57.10
| 57.10 Applicability date. | |
| 26:19.0.1.1.8.0.1.11 | SECTION 57.6302-1
| 57.6302-1 Method of paying the health insurance providers fee. | |
| 26:19.0.1.1.9 | PART 141
| PART 141 - TEMPORARY EXCISE TAX REGULATIONS UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974 | |
| 26:19.0.1.1.9.0.1.1 | SECTION 141.4975-13
| 141.4975-13 Definition of “amount involved” and “correction”. | |
| 26:19.0.1.1.10 | PART 143
| PART 143 - TEMPORARY EXCISE TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1969 | |
| 26:19.0.1.1.10.0.1.1 | SECTION 143.1
| 143.1 [Reserved] | |
| 26:19.0.1.1.10.0.1.2 | SECTION 143.2
| 143.2 Taxes on self-dealing; scholarship and fellowship grants by private foundations. | |
| 26:19.0.1.1.10.0.1.3 | SECTION 143.3-143.4
| 143.3-143.4 [Reserved] | |
| 26:19.0.1.1.10.0.1.4 | SECTION 143.5
| 143.5 Taxes on self-dealing; indirect transactions by a private foundation. | |
| 26:19.0.1.1.10.0.1.5 | SECTION 143.6
| 143.6 Election to shorten the period during which certain excess business holdings of private foundations are treated as permitted holdings. | |
| 26:19.0.1.1.11 | PART 145
| PART 145 - TEMPORARY EXCISE TAX REGULATIONS UNDER THE HIGHWAY REVENUE ACT OF 1982 (PUB. L. 97-424) | |
| 26:19.0.1.1.11.0.1.1 | SECTION 145.4051-1
| 145.4051-1 Imposition of tax on heavy trucks and trailers sold at retail. | |
| 26:19.0.1.1.11.0.1.2 | SECTION 145.4052-1
| 145.4052-1 Special rules and definitions. | |
| 26:19.0.1.1.11.0.1.3 | SECTION 145.4061-1
| 145.4061-1 Application to manufacturers tax. | |
| 26:19.0.1.1.12 | PART 151-155
| PARTS 151-155 [RESERVED] | |
| 26:19.0.1.1.13 | PART 156
| PART 156 - EXCISE TAX ON GREENMAIL | |
| 26:19.0.1.1.13.1 | SUBPART A
| Subpart A - Tax on Greenmail | |
| 26:19.0.1.1.13.1.1.1 | SECTION 156.5881-1
| 156.5881-1 Imposition of excise tax on greenmail. | |
| 26:19.0.1.1.13.2 | SUBPART B
| Subpart B - Procedure and Administration | |
| 26:19.0.1.1.13.2.1.1 | SECTION 156.6001-1
| 156.6001-1 Notice or regulations requiring records, statements, and special returns. | |
| 26:19.0.1.1.13.2.1.2 | SECTION 156.6011-1
| 156.6011-1 General requirement of return, statement, or list. | |
| 26:19.0.1.1.13.2.1.3 | SECTION 156.6060-1
| 156.6060-1 Reporting requirements for tax return preparers. | |
| 26:19.0.1.1.13.2.1.4 | SECTION 156.6061-1
| 156.6061-1 Signing of returns and other documents. | |
| 26:19.0.1.1.13.2.1.5 | SECTION 156.6065-1
| 156.6065-1 Verification of returns. | |
| 26:19.0.1.1.13.2.1.6 | SECTION 156.6071-1
| 156.6071-1 Time for filing returns relating to greenmail. | |
| 26:19.0.1.1.13.2.1.7 | SECTION 156.6081-1
| 156.6081-1 Automatic extension of time for filing a return due under chapter 54. | |
| 26:19.0.1.1.13.2.1.8 | SECTION 156.6091-1
| 156.6091-1 Place for filing chapter 54 (Greenmail) tax returns. | |
| 26:19.0.1.1.13.2.1.9 | SECTION 156.6091-2
| 156.6091-2 Exceptional cases. | |
| 26:19.0.1.1.13.2.1.10 | SECTION 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. | |
| 26:19.0.1.1.13.2.1.11 | SECTION 156.6109-1
| 156.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund. | |
| 26:19.0.1.1.13.2.1.12 | SECTION 156.6151-1
| 156.6151-1 Time and place for paying of tax shown on returns. | |
| 26:19.0.1.1.13.2.1.13 | SECTION 156.6161-1
| 156.6161-1 Extension of time for paying tax or deficiency. | |
| 26:19.0.1.1.13.2.1.14 | SECTION 156.6165-1
| 156.6165-1 Bonds where time to pay tax or deficiency has been extended. | |
| 26:19.0.1.1.13.2.1.15 | SECTION 156.6694-1
| 156.6694-1 Section 6694 penalties applicable to tax return preparer. | |
| 26:19.0.1.1.13.2.1.16 | SECTION 156.6694-2
| 156.6694-2 Penalties for understatement due to an unreasonable position. | |
| 26:19.0.1.1.13.2.1.17 | SECTION 156.6694-3
| 156.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct. | |
| 26:19.0.1.1.13.2.1.18 | SECTION 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. | |
| 26:19.0.1.1.13.2.1.19 | SECTION 156.6695-1
| 156.6695-1 Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons. | |
| 26:19.0.1.1.13.2.1.20 | SECTION 156.6696-1
| 156.6696-1 Claims for credit or refund by tax return preparers. | |
| 26:19.0.1.1.13.2.1.21 | SECTION 156.7701-1
| 156.7701-1 Tax return preparer. | |
| 26:19.0.1.1.14 | PART 157
| PART 157 - EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS | |
| 26:19.0.1.1.14.1 | SUBPART A
| Subpart A - Tax on Structured Settlement Factoring Transactions | |
| 26:19.0.1.1.14.1.1.1 | SECTION 157.5891-1
| 157.5891-1 Imposition of excise tax on structured settlement factoring transactions. | |
| 26:19.0.1.1.14.2 | SUBPART B
| Subpart B - Procedure and Administration | |
| 26:19.0.1.1.14.2.1.1 | SECTION 157.6001-1
| 157.6001-1 Records, statements, and special returns. | |
| 26:19.0.1.1.14.2.1.2 | SECTION 157.6011-1
| 157.6011-1 General requirement of return, statement, or list. | |
| 26:19.0.1.1.14.2.1.3 | SECTION 157.6060-1
| 157.6060-1 Reporting requirements for tax return preparers. | |
| 26:19.0.1.1.14.2.1.4 | SECTION 157.6061-1
| 157.6061-1 Signing of returns and other documents. | |
| 26:19.0.1.1.14.2.1.5 | SECTION 157.6065-1
| 157.6065-1 Verification of returns. | |
| 26:19.0.1.1.14.2.1.6 | SECTION 157.6071-1
| 157.6071-1 Time for filing returns. | |
| 26:19.0.1.1.14.2.1.7 | SECTION 157.6081-1
| 157.6081-1 Automatic extension of time for filing a return due under chapter 55. | |
| 26:19.0.1.1.14.2.1.8 | SECTION 157.6091-1
| 157.6091-1 Place for filing returns. | |
| 26:19.0.1.1.14.2.1.9 | SECTION 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. | |
| 26:19.0.1.1.14.2.1.10 | SECTION 157.6109-1
| 157.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund. | |
| 26:19.0.1.1.14.2.1.11 | SECTION 157.6151-1
| 157.6151-1 Time and place for paying of tax shown on returns. | |
| 26:19.0.1.1.14.2.1.12 | SECTION 157.6161-1
| 157.6161-1 Extension of time for paying tax. | |
| 26:19.0.1.1.14.2.1.13 | SECTION 157.6165-1
| 157.6165-1 Bonds where time to pay tax has been extended. | |
| 26:19.0.1.1.14.2.1.14 | SECTION 157.6694-1
| 157.6694-1 Section 6694 penalties applicable to tax return preparer. | |
| 26:19.0.1.1.14.2.1.15 | SECTION 157.6694-2
| 157.6694-2 Penalties for understatement due to an unreasonable position. | |
| 26:19.0.1.1.14.2.1.16 | SECTION 157.6694-3
| 157.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct. | |
| 26:19.0.1.1.14.2.1.17 | SECTION 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. | |
| 26:19.0.1.1.14.2.1.18 | SECTION 157.6695-1
| 157.6695-1 Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons. | |
| 26:19.0.1.1.14.2.1.19 | SECTION 157.6696-1
| 157.6696-1 Claims for credit or refund by tax return preparers. | |
| 26:19.0.1.1.14.2.1.20 | SECTION 157.7701-1
| 157.7701-1 Tax return preparer. | |
| 26:19.0.1.1.15 | PART 158-169
| PARTS 158-169 [RESERVED] | |