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Section 44.0-1
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General definitions and use of terms |
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Section 44.0-2
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Scope of regulations |
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Section 44.0-3
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Extent to which the regulations in this part supersede prior regulations |
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Section 44.0-4
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Imposition of tax |
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Section 44.4401-1
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Person liable for tax |
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Section 44.4401-2
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When tax attaches |
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Section 44.4401-3
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Exemptions |
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Section 44.4402-1
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Daily record |
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Section 44.4403-1
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Territorial extent |
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Section 44.4404-1
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Imposition of tax |
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Section 44.4411-1
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Registration |
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Section 44.4412-1
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Certain provisions made applicable |
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Section 44.4413-1
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Definitions |
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Section 44.4421-1
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Doing business in violation of Federal or State law |
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Section 44.4422-1
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Payment of special tax |
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Section 44.4901-1
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Partnership liability |
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Section 44.4902-1
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Change of ownership |
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Section 44.4905-1
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Change of address |
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Section 44.4905-2
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Liability for failure to register change or removal |
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Section 44.4905-3
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Cross reference |
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Section 44.4906-1
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Record requirements |
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Section 44.6001-1
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Reporting requirements for tax return preparers |
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Section 44.6060-1
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Time for filing return |
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Section 44.6071-1
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Place for filing returns |
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Section 44.6091-1
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Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record |
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Section 44.6107-1
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Tax return preparers furnishing identifying numbers for returns or claims for refund |
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Section 44.6109-1
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Time and place for paying taxes |
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Section 44.6151-1
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Credit or refund generally |
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Section 44.6419-1
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Credit or refund on wagers laid off by taxpayer |
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Section 44.6419-2
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Section 6694 penalties applicable to tax return preparer |
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Section 44.6694-1
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Penalties for understatement due to an unreasonable position |
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Section 44.6694-2
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Penalty for understatement due to willful, reckless, or intentional conduct |
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Section 44.6694-3
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Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain |
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Section 44.6694-4
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Other assessable penalties with respect to the preparation of tax returns for other persons |
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Section 44.6695-1
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Claims for credit or refund by tax return preparers |
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Section 44.6696-1
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Failure to pay special tax |
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Section 44.7262-1
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Tax return preparer |
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Section 44.7701-1
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Introduction |