Code of Federal Regulations (alpha)

CFR /  Title 26  /  Part 156: Excise Tax On Greenmail

Section No. Description
Section 156.5881-1 Notice or regulations requiring records, statements, and special returns
Section 156.6001-1 General requirement of return, statement, or list
Section 156.6011-1 Reporting requirements for tax return preparers
Section 156.6060-1 Signing of returns and other documents
Section 156.6061-1 Verification of returns
Section 156.6065-1 Time for filing returns relating to greenmail
Section 156.6071-1 Automatic extension of time for filing a return due under chapter 54
Section 156.6081-1 Place for filing chapter 54 (Greenmail) tax returns
Section 156.6091-1 Exceptional cases
Section 156.6091-2 Tax return preparer must furnish copy of return and claim for refund to taxpayer and must retain a copy or record
Section 156.6107-1 Tax return preparers furnishing identifying numbers for returns or claims for refund
Section 156.6109-1 Time and place for paying of tax shown on returns
Section 156.6151-1 Extension of time for paying tax or deficiency
Section 156.6161-1 Bonds where time to pay tax or deficiency has been extended
Section 156.6165-1 Section 6694 penalties applicable to tax return preparer
Section 156.6694-1 Penalties for understatement due to an unreasonable position
Section 156.6694-2 Penalty for understatement due to willful, reckless, or intentional conduct
Section 156.6694-3 Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of
Section 156.6694-4 Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons
Section 156.6695-1 Claims for credit or refund by tax return preparers
Section 156.6696-1 Tax return preparer
Section 156.7701-1 Imposition of excise tax on structured settlement factoring transactions